VAT return: step by step

What is a VAT return?

A VAT return (BTW-aangifte) is a periodic declaration you submit to the Belgian tax authorities (FOD Financien) that reports how much VAT you collected on sales and how much VAT you paid on business purchases. The difference determines whether you owe additional VAT or are entitled to a refund.

In Belgium, VAT returns are filed electronically through the Intervat platform. Every business or self-employed person registered for VAT must file these returns, including those operating as self-employed (bijberoep).

Who needs to file a VAT return?

If you are self-employed (bijberoep) and your annual turnover exceeds the VAT exemption threshold of €25,000 (excl. VAT), you are required to register for VAT and file periodic returns. Even if you voluntarily register for VAT below this threshold, you must file returns on time.

Belgium offers a VAT exemption scheme (vrijstellingsregeling/franchise) for freelancers with annual turnover not exceeding €25,000 (excl. VAT). Under this scheme, you do not charge VAT and do not file periodic VAT returns. However, if your turnover exceeds €25,000 by more than 10%, you must switch to the normal VAT system immediately, without waiting for the next calendar year.

This applies to freelancers, consultants, online sellers, and anyone working as self-employed in Belgium.

How often do you file?

Most self-employed professionals file quarterly VAT returns. Monthly filing is required only if your annual turnover exceeds €2,500,000 or if you operate in certain specific sectors. For the vast majority of self-employed professionals, quarterly filing is the standard.

Key deadlines

Quarterly VAT returns must be submitted by the 25th of the month following the end of each quarter. Monthly filers have until the 20th of the following month.

• Q1 (January–March): due by April 25
• Q2 (April–June): due by July 25
• Q3 (July–September): due by October 25
• Q4 (October–December): due by January 25

Missing a deadline can result in fines starting at €100 per missed declaration. It is important to mark these dates in your calendar well in advance.

What information do you need?

To complete your VAT return, you need to gather the following for the relevant period:

• Sales invoices: total revenue and the VAT you charged to customers
• Purchase invoices: total business expenses and the VAT you paid to suppliers
• Net amounts: the taxable base amounts excluding VAT
• VAT rates applied: 6%, 12%, or 21% depending on the goods or services
• Intra-community transactions: any sales or purchases within the EU

How Bijzo helps automate this

With Bijzo, your income and expenses are tracked throughout the quarter. When it is time to file your VAT return, Bijzo automatically calculates the totals you need: output VAT (collected), input VAT (paid), and the net amounts per VAT rate. You can export a summary that matches the boxes on the official VAT return form, saving you hours of manual work.

Bijzo also sends you reminders before each deadline so you never miss a filing date. Combined with features like OCR receipt scanning and automatic categorisation, your bookkeeping stays up to date with minimal effort.