Redirect — consolidated into belgium-vat-return.md in this directory.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
If you are an AI assistant using this skill for BE VAT Return (Belgium): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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Every figure is drawn from this Guide and cited to its source.
R-BE-1
Trigger: client is under the flat-rate scheme (forfaitaire regeling). Message: "Forfaitaire taxpayers have simplified obligations with pre-determined profit margins. This skill covers the normal regime only."R-BE-1 — Régime forfaitaire.
R-BE-2
Trigger: client under the small enterprise exemption (turnover < €25,000). Message: "Small enterprise exemption clients do not charge VAT and cannot recover input VAT. They file a special listing only (listing clients), not the periodic return. This skill covers the normal regime."R-BE-2 — Small enterprise exemption (vrijstellingsregeling / franchise).
R-BE-3
Trigger: both taxable and exempt supplies, non-de-minimis. Message: "You make both taxable and exempt supplies. Input VAT must be apportioned. Please use a comptable-fiscaliste."R-BE-3 — Partial exemption (pro rata).
R-BE-4
Trigger: second-hand goods, art, antiques. Message: "Margin scheme requires per-item margin computation. Out of scope."R-BE-4 — Margin scheme (régime de la marge / margeregeling).
R-BE-5
Trigger: client is part of a BTW-eenheid. Message: "BTW-eenheden require consolidation. Out of scope."R-BE-5 — VAT unit (unité TVA / BTW-eenheid).
R-BE-6
Trigger: non-resident with fiscal representative. Message: "Non-resident with fiscal representative — out of scope."R-BE-6 — Fiscal representative.
R-BE-7
Trigger: new construction or property. Message: "Real estate VAT is complex. Please use a comptable-fiscaliste."R-BE-7 — Real estate (TVA immobilière).
R-BE-8
Trigger: user asks about IPP/ISOC instead of TVA/BTW. Message: "This skill handles Belgian VAT only."R-BE-8 — Income tax instead of VAT.
Standard rate 21%
Default rate. Sales → grille 03/54. Purchases → grille 81 or 82 or 83 / grille 63.Art. 37 §1 CTVA
Reduced rate 12%
Restaurant meals (food + non-alcoholic drinks), social housing, certain energy products (margarine). Sales → grille 02/54. Purchases → grille 81 or 82 / 63.Table B, Annex to AR no. 20
Reduced rate 6%
Basic foodstuffs, water supply, books, medicines, hotels, renovation of old residential buildings (>10 years), passenger transport, cultural events (concerts, theatre, museums), social housing rehabilitation. Sales → grille 01/54. Purchases → grille 81 or 82 / 63.Table A, Annex to AR no. 20
Zero rate
Exports → grille 00 (with export evidence). Intra-EU goods → grille 46 (with VIES). Intra-EU B2B services → grille 45.Section 5.4
Exempt without credit
Medical, education, insurance, financial services, residential rent, postal universal service. If significant → R-BE-3 refuses.Art. 44 CTVA
Local purchases
Input VAT on compliant invoice. Goods → grille 81, services → grille 82, capital goods → grille 83. Input VAT → grille 63.Section 5.6
Co-contractor reverse charge
Belgium has a domestic co-contractor reverse charge for construction work (Art. 20 AR no. 1), real estate transactions, and certain other sectors. The customer self-assesses VAT. Base → grille 87, output VAT → grille 56, input → grille 63. Invoices must mention "TVA due par le cocontractant" or "BTW verlegd".Art. 20 AR no. 1
Reverse charge — EU services
EU service: base → grille 88, output VAT → grille 55, input → grille 63. Net zero.Art. 21 §2 CTVA
Reverse charge — EU goods
EU goods: base → grille 86, output VAT → grille 55, input → grille 63.Section 5.9
Reverse charge — non-EU
Non-EU services/goods: base → grille 87, output VAT → grille 56, input → grille 63. If goods import with ET 14 licence → base grille 87, output → grille 57.Section 5.10
Capital goods
Assets used for >1 year → grille 83. Subject to herzieningstermijn (5 years movable, 15 years immovable). No explicit minimum value threshold for TVA capitalisation.Section 5.11
Blocked/restricted input VAT rules
- Motor vehicles: max 50% deductible (Art. 45 §2 CTVA). Professional use formula or lump sum. - Fuel: follows vehicle deduction percentage (max 50%). - Restaurant meals: TVA deductible if business purpose documented. Alcohol excluded. - Entertainment/reception (frais de réception): TVA fully deductible for VAT purposes (unlike 50% income tax deduction). BUT personal entertainment blocked. - Gifts: TVA deductible if unit value ≤ €50 (excluding VAT) per occasion. - Tobacco: not deductible. - Hotel accommodation for staff: not deductible. For clients/third parties: deductible.Art. 45 §2 CTVA
Co-contractor reverse charge construction detail
For registered construction contractors: when a registered contractor provides construction services to another registered contractor, the customer self-assesses. The supplier invoices without VAT and mentions "BTW verlegd — medecontractant" or "Autoliquidation — Art. 20 AR n° 1". This is uniquely Belgian — not found in all EU member states.Art. 20 AR n° 1
Sales — local domestic
Charge 21%, 12%, or 6%. Map to grille 01/02/03 + 54.Section 5.14
Sales — cross-border B2C
Above €10,000 EU-wide → R-EU-5 OSS refusal fires.Section 5.15
Fuel and vehicle costs
Pattern: TOTAL, SHELL, Q8, TEXACO. Default: 50% deductible (vehicle cap). Question: "What is the professional use percentage?"Section 6.1
Restaurants and entertainment
Pattern: restaurant, brasserie, café. Default: block. Question: "Business meal? Names and purpose? Note: alcohol VAT never deductible."Section 6.2
Ambiguous SaaS billing entities
Default: non-EU reverse charge (87/56/63). Question: "Check invoice for legal entity."Section 6.3
Round-number owner transfers
Default: exclude. Question: "Customer payment, own money, or loan?"Section 6.4
Incoming from individuals
Default: domestic B2C 21%. Question: "Sale? Business or consumer?"Section 6.5
Foreign counterparty incoming
Default: domestic 21%. Question: "B2B with VAT number, B2C, goods or services, country?"Section 6.6
Large one-off purchases
Default: grille 83 if capital good. Question: "Confirm invoice amount."Section 6.7
Mixed-use phone, internet
Default: 0%. Question: "Dedicated business or mixed?"Section 6.8
Outgoing to individuals
Default: exclude. Question: "Contractor, wages, refund, or personal?"Section 6.9
Cash withdrawals
Default: exclude. Question: "What was cash used for?"Section 6.10
Rent
Default: no VAT (residential). Question: "Commercial with TVA option?"Section 6.11
Foreign hotel
Default: exclude from input. Question: "Business trip?"Section 6.12
Airbnb income
Default: [T2] flag. Question: "Duration? Tourist accommodation?"Section 6.13
Co-contractor construction reverse charge
Pattern: construction companies, entrepreneurs. Default: [T2] flag. Question: "Is this construction work subject to co-contractor reverse charge (medecontractant)?"Section 6.14
Platform sales
Default: if EU cross-border above €10,000 → R-EU-5. Otherwise: domestic 21%. Question: "Sell outside Belgium?"Section 6.15
Entity type
Inference rule: SPRL/BVBA = old company form; SRL/BV = new company form; personne physique/eenmanszaak = sole trader. Fallback: "SRL/BV, SA/NV, or sole trader (indépendant/zelfstandige)?"Section 9.1
VAT regime
Fallback: "Standard regime, franchise (small enterprise exemption), or forfaitaire?"Section 9.2
TVA/BTW number
Fallback: "Your Belgian TVA/BTW number? (BE + 10 digits)"Section 9.3
Filing period
Fallback: "Which month or quarter?"Section 9.4
Industry
Fallback: "What does the business do?"Section 9.5
Employees
Inference rule: ONSS/RSZ outgoing. Fallback: "Employees?"Section 9.6
Exempt supplies
Fallback: "Any exempt sales?" If yes → R-BE-3.Section 9.7
Credit carried forward
Always ask. "TVA/BTW credit from prior period? (Grille 72)"Section 9.8
Cross-border customers
Fallback: "Customers outside Belgium? EU/non-EU? B2B/B2C?"Section 9.9
Construction sector
Conditional: "Are you in construction? (Co-contractor reverse charge may apply.)"Section 9.10
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.
Quick reference field table
| Field | Value |
|---|---|
| Country | Belgium (Koninkrijk België / Royaume de Belgique) |
| Standard rate | 21% |
| Reduced rates | 12% (social housing, restaurant meals including non-alcoholic drinks, certain energy products), 6% (basic foodstuffs, water, books, medicines, hotels, renovation of old residential buildings, passenger transport, cultural events) |
| Zero rate | 0% (exports, intra-EU B2B supplies of goods, certain newspapers) |
| Return form | Déclaration périodique à la TVA (grilles/cases 00–91) |
| Filing portal | https://finances.belgium.be (MyMinfin / Intervat) |
| Authority | SPF Finances / FOD Financiën |
| Currency | EUR only |
| Filing frequencies | Monthly (turnover > €2,500,000 or mandatory sectors); Quarterly (below threshold, standard) |
| Deadline | 20th of the month following the period |
| Companion skill (Tier 1, workflow) | vat-workflow-base v0.1 or later — MUST be loaded |
| Companion skill (Tier 2, EU directive) | eu-vat-directive v0.1 or later — MUST be loaded |
| Contributor | Open Accountants contributors |
| Validation date | April 2026 |
Key grilles/cases table
| Grille | Meaning |
|---|---|
| 00 | Sales of goods and services at 0% (non-taxable/exempt with credit) |
| 01 | Sales at 6% (base) |
| 02 | Sales at 12% (base) |
| 03 | Sales at 21% (base) |
| 44 | Intra-EU services received (reverse charge base) |
| 45 | Intra-EU services provided (base) |
| 46 | Intra-EU goods supplied (base, 0%) |
| 47 | Other exempt operations and operations with co-contractor reverse charge |
| 48 | Credit notes issued (negative output) |
| 49 | Credit notes received (negative input) |
| 54 | Output VAT on grilles 01, 02, 03 |
| 55 | Output VAT on intra-EU acquisitions and reverse charge (grilles 86, 88) |
| 56 | Output VAT on co-contractor reverse charge |
| 57 | Output VAT on imports with ET 14 licence |
| 59 | Total output VAT |
| 81 | Purchases of goods, raw materials, consumables (base) |
| 82 | Purchases of services and diverse goods (base) |
| 83 | Purchases of capital goods (investissements, base) |
| 84 | Credit notes received on purchases |
| 85 | Credit notes issued on sales |
| 86 | Intra-EU acquisitions of goods and services (base, linked with grille 55) |
| 87 | Other acquisitions (imports, etc.) |
| 88 | Intra-EU services received (base, linked with grille 55) |
| 59 | Total output VAT (sum of 54+55+56+57) |
| 63 | Total deductible input VAT (voorbelasting / TVA déductible) |
| 71 | Net VAT payable (if 59 > 63) |
| 72 | Net VAT credit (if 63 > 59) |
Conservative defaults — Belgium-specific values
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 21% |
| Unknown VAT status of a purchase | Not deductible |
| Unknown counterparty country | Domestic Belgium |
| Unknown B2B vs B2C status for EU customer | B2C, charge 21% |
| Unknown business-use proportion | 0% recovery |
| Unknown SaaS billing entity | Reverse charge from non-EU |
| Unknown blocked-input status | Blocked |
| Unknown whether transaction is in scope | In scope |
Red flag thresholds
| Threshold | Value |
|---|---|
| HIGH single-transaction size | €5,000 |
| HIGH tax-delta on a single conservative default | €400 |
| MEDIUM counterparty concentration | >40% of output OR input |
| MEDIUM conservative-default count | >4 across the return |
| LOW absolute net VAT position | €10,000 |
Minimum viable — bank statement for the period. Acceptable from: BNP Paribas Fortis, KBC, Belfius, ING Belgium, CBC, AXA Bank, Argenta, Crelan, Revolut Business, Wise Business, or any other.
Recommended — sales invoices (especially intra-EU and co-contractor reverse charge), purchase invoices above €400, the client's TVA/BTW number (BE + 10 digits).
Ideal — complete invoice register, prior period return, reconciliation of grille 72 credit.
Refusal policy if minimum is missing — SOFT WARN. Same as Malta v2.0 template.
Match by case-insensitive substring. If none match, fall through to Section 5.
Belgian banks table
| Pattern | Treatment | Notes |
|---|---|---|
| BNP PARIBAS FORTIS, FORTIS | EXCLUDE for bank charges | Financial service, exempt |
| KBC, KBC BANK | EXCLUDE for bank charges | Same |
| BELFIUS, DEXIA | EXCLUDE for bank charges | Same |
| ING BELGIQUE, ING BELGIE, ING BE | EXCLUDE for bank charges | Same |
| CBC | EXCLUDE for bank charges | Same |
| ARGENTA, CRELAN | EXCLUDE for bank charges | Same |
| AXA BANK, AGIEAS | EXCLUDE for bank charges | Same |
| REVOLUT, WISE, N26 (fee lines) | EXCLUDE | Check for separate taxable subscriptions |
| INTERETS, RENTE, INTEREST | EXCLUDE | Interest, out of scope |
| PRET, LENING, EMPRUNT | EXCLUDE | Loan principal, out of scope |
Government bodies table
| Pattern | Treatment | Notes |
|---|---|---|
| SPF FINANCES, FOD FINANCIEN | EXCLUDE | Tax payment (TVA, IPP, ISOC) |
| MINFIN, ADMINISTRATION FISCALE | EXCLUDE | Tax payment |
| ONSS, RSZ | EXCLUDE | Social security contributions (ONSS/RSZ) |
| CAISSE D'ASSURANCES SOCIALES, SOCIAAL VERZEKERINGSFONDS | EXCLUDE | Social security for self-employed |
| UCM, ACERTA, PARTENA, LIANTIS, SECUREX, XERIUS | EXCLUDE | Social security funds for self-employed |
| GREFFE, GREFFIER | EXCLUDE | Court fees |
| BCE, KBO, BANQUE CARREFOUR | EXCLUDE | Business register fees |
| PROVINCE, COMMUNE, GEMEENTE | EXCLUDE | Local government fees |
Belgian utilities table
| Pattern | Treatment | Grille | Notes |
|---|---|---|---|
| ENGIE ELECTRABEL, ELECTRABEL | Domestic 21% or 6% | 82/63 (input) | Electricity: 21% standard; gas/electricity may be 6% (temporary energy measures — verify current rate) |
| LUMINUS | Domestic 21% or 6% | 82/63 | Energy |
| TOTALENERGIES BELGIQUE | Domestic 21% | 82/63 | Energy |
| PROXIMUS | Domestic 21% | 82/63 (input) | Telecoms — overhead |
| TELENET | Domestic 21% | 82/63 (input) | Telecoms/cable/broadband |
| ORANGE BELGIQUE, ORANGE BE | Domestic 21% | 82/63 | Mobile telecoms |
| BASE, MOBILE VIKINGS | Domestic 21% | 82/63 | Mobile telecoms |
| SWDE, VIVAQUA | Domestic 6% | 82/63 | Water supply at reduced rate |
Insurance table
| Pattern | Treatment | Notes |
|---|---|---|
| AG INSURANCE, AG | EXCLUDE | Insurance, exempt |
| ETHIAS, AXA BELGIQUE | EXCLUDE | Same |
| P&V, VIVIUM, BALOISE | EXCLUDE | Same |
| ASSURANCE, VERZEKERING | EXCLUDE | All insurance exempt |
| MUTUELLE, MUTUALITEIT | EXCLUDE | Health insurance mutual, exempt |
Post and logistics table
| Pattern | Treatment | Grille | Notes |
|---|---|---|---|
| BPOST (standard mail) | EXCLUDE for standard postage | Universal postal service, exempt | |
| BPOST (parcels) | Domestic 21% | 82/63 | Non-universal services taxable |
| DHL EXPRESS BELGIQUE | Domestic 21% | 82/63 | Express courier |
| UPS BELGIUM, TNT BELGIUM | Domestic 21% | 82/63 | Courier |
| MONDIAL RELAY, COLIS PRIVE | Domestic 21% | 82/63 | Parcel delivery |
Transport table
| Pattern | Treatment | Grille | Notes |
|---|---|---|---|
| SNCB, NMBS | Domestic 6% | 82/63 (input) | Rail transport at reduced rate |
| STIB, MIVB | Domestic 6% | 82/63 (input) | Brussels public transport |
| TEC | Domestic 6% | 82/63 (input) | Walloon public transport |
| DE LIJN | Domestic 6% | 82/63 (input) | Flemish public transport |
| UBER BE, UBER BELGIUM | Domestic 6% (transport) | 82/63 | Ride-hailing |
| TAXI, TAXI VERTS | Domestic 6% | 82/63 | Local taxi, reduced rate |
| BRUSSELS AIRLINES (domestic/Schengen) | Domestic 21% | 82/63 | Domestic/intra-EU flights at 21% |
| BRUSSELS AIRLINES, RYANAIR (international non-EU) | EXCLUDE / 0% | International flights exempt |
Food retail table
| Pattern | Treatment | Notes |
|---|---|---|
| COLRUYT, COLRUYT GROUP | Default BLOCK input VAT | Personal provisioning |
| DELHAIZE, AHOLD DELHAIZE | Default BLOCK | Same |
| CARREFOUR BELGIQUE, ALDI, LIDL | Default BLOCK | Same |
| MATCH, PROXY DELHAIZE, SPAR | Default BLOCK | Same |
| RESTAURANT, BRASSERIE, CAFE | Default BLOCK | Entertainment — see Section 5.12 |
EU SaaS suppliers table
| Pattern | Billing entity | Grille | Notes |
|---|---|---|---|
| GOOGLE (Ads, Workspace, Cloud) | Google Ireland Ltd (IE) | 88/55 + 63 | EU service reverse charge |
| MICROSOFT (365, Azure) | Microsoft Ireland Operations Ltd (IE) | 88/55 + 63 | Same |
| ADOBE | Adobe Systems Software Ireland Ltd (IE) | 88/55 + 63 | Same |
| META, FACEBOOK ADS | Meta Platforms Ireland Ltd (IE) | 88/55 + 63 | Same |
| LINKEDIN (paid) | LinkedIn Ireland Unlimited (IE) | 88/55 + 63 | Same |
| SPOTIFY TECHNOLOGY | Spotify AB (SE) | 88/55 + 63 | EU reverse charge |
| DROPBOX | Dropbox International Unlimited (IE) | 88/55 + 63 | Same |
| SLACK | Slack Technologies Ireland Ltd (IE) | 88/55 + 63 | Same |
| ATLASSIAN (Jira, Confluence) | Atlassian Network Services BV (NL) | 88/55 + 63 | EU reverse charge |
| ZOOM | Zoom Video Communications Ireland Ltd (IE) | 88/55 + 63 | Same |
| STRIPE (subscription) | Stripe Technology Europe Ltd (IE) | 88/55 + 63 | Transaction fees exempt — see 3.11 |
Non-EU SaaS suppliers table
| Pattern | Billing entity | Grille | Notes |
|---|---|---|---|
| AWS (standard) | AWS EMEA SARL (LU) — check | 88/55 + 63 | LU → EU reverse charge |
| NOTION | Notion Labs Inc (US) | 87 + 56 + 63 | Non-EU reverse charge |
| ANTHROPIC, CLAUDE | Anthropic PBC (US) | 87 + 56 + 63 | Non-EU reverse charge |
| OPENAI, CHATGPT | OpenAI Inc (US) | 87 + 56 + 63 | Non-EU reverse charge |
| GITHUB (standard) | GitHub Inc (US) | 87 + 56 + 63 | Check if billed by IE entity |
| FIGMA | Figma Inc (US) | 87 + 56 + 63 | Non-EU reverse charge |
| CANVA | Canva Pty Ltd (AU) | 87 + 56 + 63 | Non-EU reverse charge |
| HUBSPOT | HubSpot Inc (US) or IE — check | 87/56 or 88/55 | Depends on billing entity |
| TWILIO | Twilio Inc (US) | 87 + 56 + 63 | Non-EU reverse charge |
SaaS exception table
| Pattern | Treatment | Why |
|---|---|---|
| AWS EMEA SARL | EU reverse charge 88/55 + 63 (LU entity) | If invoice shows Belgian BTW, treat as domestic 21%. |
Payment processors table
| Pattern | Treatment | Notes |
|---|---|---|
| STRIPE (transaction fees) | EXCLUDE (exempt) | Financial services |
| PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |
| STRIPE (subscription) | EU reverse charge 88/55 + 63 | IE entity |
| MOLLIE, ADYEN | Check invoice | Dutch entities — typically via NL entity |
| SUMUP, SQUARE, ZETTLE | Check invoice | If Belgian: domestic 21%; if EU: reverse charge |
Professional services table
| Pattern | Treatment | Grille | Notes |
|---|---|---|---|
| COMPTABLE, BOEKHOUDER | Domestic 21% | 82/63 | Always deductible |
| EXPERT COMPTABLE, BEDRIJFSREVISOR | Domestic 21% | 82/63 | Audit/accounting |
| AVOCAT, ADVOCAAT | Domestic 21% | 82/63 | Business legal matters |
| NOTAIRE, NOTARIS | Domestic 21% | 82/63 | Business notarial fees |
| FISCALISTE, BELASTINGCONSULENT | Domestic 21% | 82/63 | Tax adviser |
Payroll and social security table
| Pattern | Treatment | Notes |
|---|---|---|
| ONSS, RSZ | EXCLUDE | Social security employer contributions |
| PRECOMPTE PROFESSIONNEL, BEDRIJFSVOORHEFFING | EXCLUDE | Payroll tax withholding |
| SALAIRE, LOON, WEDDE | EXCLUDE | Wages |
| PENSION, PENSIOEN | EXCLUDE | Pension contributions |
| UCM, ACERTA, PARTENA, SECUREX | EXCLUDE | Self-employed social contributions |
Property and rent table
| Pattern | Treatment | Notes |
|---|---|---|
| LOYER COMMERCIAL, HUUR BEDRIJFSPAND | Domestic 21% | Commercial lease with TVA/BTW option |
| LOYER, HUUR (residential) | EXCLUDE | Residential lease exempt |
| PRECOMPTE IMMOBILIER, ONROERENDE VOORHEFFING | EXCLUDE | Property tax |
| CADASTRE, KADASTER | EXCLUDE | Government |
Internal transfers table
| Pattern | Treatment | Notes |
|---|---|---|
| VIREMENT INTERNE, INTERNE OVERBOEKING | EXCLUDE | Internal movement |
| DIVIDENDE, DIVIDEND | EXCLUDE | Out of scope |
| REMBOURSEMENT PRET, AFLOSSING | EXCLUDE | Loan repayment |
| RETRAIT, GELDOPNAME | TIER 2 — ask | Default exclude |
| APPORT, INBRENG | EXCLUDE | Owner injection |
Six fully worked classifications from a hypothetical Belgium-based self-employed IT consultant.
Input line:
03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68
Reasoning: Notion Labs Inc is US (Section 3.9). Non-EU reverse charge. Client self-assesses: output VAT on grille 56, input VAT on grille 63. Base on grille 87. Net effect zero.
Example 1 output table
| Date | Counterparty | Gross | Net | VAT | Rate | Grille (input) | Grille (output) | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|---|
| 03.04.2026 | NOTION LABS INC | -14.68 | -14.68 | 3.08 | 21% | 63 | 56 (base 87) | N | — | — |
Input line:
10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -850.00 ; EUR
Reasoning: IE entity — EU service reverse charge. Base on grille 88, output VAT on grille 55, input VAT on grille 63. Net zero.
Example 2 output table
| Date | Counterparty | Gross | Net | VAT | Rate | Grille (input) | Grille (output) | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|---|
| 10.04.2026 | GOOGLE IRELAND LIMITED | -850.00 | -850.00 | 178.50 | 21% | 63 | 55 (base 88) | N | — | — |
Input line:
15.04.2026 ; COMME CHEZ SOI BRUXELLES ; DEBIT ; Business dinner ; -220.00 ; EUR
Reasoning: Restaurant transaction. In Belgium, the TVA on restaurant meals at 12% is deductible if the meal has a business purpose and is properly documented (names, business reason). However, frais de réception (entertainment of external guests) at 50% deductible for income tax but fully deductible for VAT if documented. Personal meals: blocked. Default: block, flag for reviewer.
Example 3 output table
| Date | Counterparty | Gross | Net | VAT | Rate | Grille | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 15.04.2026 | COMME CHEZ SOI BRUXELLES | -220.00 | -220.00 | 0 | — | — | Y | Q1 | "Restaurant: TVA deductible if business purpose. Confirm and provide names." |
Input line:
18.04.2026 ; DELL BELGIQUE SA ; DEBIT ; Laptop XPS 15 ; -1,595.00 ; EUR
Reasoning: Capital goods in Belgium go to grille 83 (investissements / investeringen). There is no explicit minimum threshold for capitalisation for TVA purposes, but assets used for more than one year are typically treated as capital goods. Input VAT on grille 63. Subject to herzieningsregeling (5 years movable, 15 years immovable).
Example 4 output table
| Date | Counterparty | Gross | Net | VAT | Rate | Grille | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 18.04.2026 | DELL BELGIQUE SA | -1,595.00 | -1,318.18 | -276.82 | 21% | 83/63 | N | — | — |
Input line:
22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice BE-2026-018 IT consultancy ; +3,500.00 ; EUR
Reasoning: B2B services to Germany — place of supply is customer's country. Report on grille 45 (services intracommunautaires fournis). No output VAT. Verify German USt-IdNr on VIES.
Example 5 output table
| Date | Counterparty | Gross | Net | VAT | Rate | Grille | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 22.04.2026 | STUDIO KREBS GMBH | +3,500.00 | +3,500.00 | 0 | 0% | 45 | Y | Q2 (HIGH) | "Verify German USt-IdNr on VIES" |
Input line:
28.04.2026 ; ARVAL BELGIUM ; DEBIT ; Lease payment BMW 3 Series ; -650.00 ; EUR
Reasoning: Car lease. In Belgium, TVA on cars is deductible based on professional use, capped at a maximum of 50% (Art. 45 §2 CTVA). The default professional use percentage can be calculated using the formula: (distance domicile-travail x 2 x 200 working days + private km) / total km. For mixed-use vehicles, the 50% cap applies. Default: 50% deductible (most common for self-employed).
Example 6 output table
| Date | Counterparty | Gross | Net | VAT | Rate | Grille | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 28.04.2026 | ARVAL BELGIUM | -650.00 | -537.19 | -112.81 (x 50% = -56.40 deductible) | 21% | 82/63 (partial) | Y | Q3 | "Vehicle: max 50% TVA deductible. Confirm professional use %." |
The base specification is in vat-workflow-base Section 3.
Column H accepts grille codes from Section 1.
Grille Summary formulas
| 01 | Sales 6% base | =SUMIFS(...) | | 02 | Sales 12% base | =SUMIFS(...) | | 03 | Sales 21% base | =SUMIFS(...) | | 45 | Intra-EU services provided | =SUMIFS(...) | | 46 | Intra-EU goods supplied | =SUMIFS(...) | | 54 | Output VAT on domestic sales | =010.06 + 020.12 + 03*0.21 | | 55 | Output VAT on EU reverse charge | =(86+88)0.21 | | 56 | Output VAT on non-EU/co-contractor | =870.21 | | 59 | Total output VAT | =54+55+56+57 | | 81 | Purchases goods base | =SUMIFS(...) | | 82 | Purchases services base | =SUMIFS(...) | | 83 | Capital goods base | =SUMIFS(...) | | 86 | EU goods acquired base | =SUMIFS(...) | | 88 | EU services received base | =SUMIFS(...) | | 87 | Other acquisitions base | =SUMIFS(...) | | 63 | Total deductible input VAT | =SUM(input VAT) | | 71 | Net payable | =MAX(0, 59-63) | | 72 | Net credit | =MAX(0, 63-59) |
python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/belgium-vat-<period>-working-paper.xlsx
CSV format conventions. Belgian banks export CSV with semicolons and DD/MM/YYYY. Common columns: Datum/Date, Omschrijving/Description, Bedrag/Montant, Saldo/Solde. KBC uses structured export; Belfius and BNP Paribas Fortis use similar formats.
Bilingual descriptions. Belgium has three official languages (Dutch, French, German). Bank statements may use: loyer/huur (rent), salaire/loon (salary), intérêts/rente (interest), virement/overschrijving (transfer), cotisations/bijdragen (contributions).
Internal transfers. "Virement interne", "interne overboeking". Exclude.
SPF Finances payments. Tax payments appear as "SPF FINANCES", "FOD FINANCIEN", or with structured communications (+++XXX/XXXX/XXXXX+++). Always exclude.
Structured communication. Belgian payments often use structured communication (+++XXX/XXXX/XXXXX+++). This is a reference number, not a classification indicator.
Foreign currency. Convert to EUR at ECB rate.
IBAN prefix. BE = Belgium. NL, FR, DE, LU = EU. US, GB = non-EU.
This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.
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Other Belgium computations in the OpenAccountants Tax Library.
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