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Belgium - VAT submission guide

Updated by Gladys Cristiaensen and Elise DeKetelaere, PKF Bofidi

How are VAT returns submitted to the tax authorities?	VAT returns in Belgium must be submitted electronically using the 'Intervat' platform: https://financien.belgium.be/nl/E-services/Intervat �� The information can be entered manually via an input screen, or an XML file can be attached to the application containing the VAT return data. �� The Intervat application can be accessed and the VAT returns signed electronically via eIDAS or using the identification data on the Belgian electronic ID card. (It is no longer possible to use a class 3 digital certificate to access the Intervat application.)

Can a business submit paper VAT returns?	Paper VAT returns can be submitted in Belgium but only in very exceptional cases when the business, or the business's agent, is unable to submit returns electronically because: • the business does not have the necessary IT resources (computer and/or internet access); • a foreign agent is responsible for the submission of the taxpayer's VAT returns; or • technical problems are encountered. �� In the above cases, a signed, written statement must also be submitted to the VAT authorities