Belgium VAT Return Skill (Déclaration Périodique / Periodieke Aangifte) v2.0

Section 1 — Quick reference

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.

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 (the boxes you will use most):

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

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Section 2 — Required inputs and refusal catalogue

Required inputs

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.

Belgium-specific refusal catalogue

R-BE-1 — Régime forfaitaire. 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-2 — Small enterprise exemption (vrijstellingsregeling / franchise). 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-3 — Partial exemption (pro rata). 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-4 — Margin scheme (régime de la marge / margeregeling). Trigger: second-hand goods, art, antiques. Message: "Margin scheme requires per-item margin computation. Out of scope."

R-BE-5 — VAT unit (unité TVA / BTW-eenheid). Trigger: client is part of a BTW-eenheid. Message: "BTW-eenheden require consolidation. Out of scope."

R-BE-6 — Fiscal representative. Trigger: non-resident with fiscal representative. Message: "Non-resident with fiscal representative — out of scope."

R-BE-7 — Real estate (TVA immobilière). Trigger: new construction or property. Message: "Real estate VAT is complex. Please use a comptable-fiscaliste."

R-BE-8 — Income tax instead of VAT. Trigger: user asks about IPP/ISOC instead of TVA/BTW. Message: "This skill handles Belgian VAT only."

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Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. If none match, fall through to Section 5.

3.1 Belgian banks (fees exempt — exclude)

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

3.2 Belgian government, regulators, and statutory bodies (exclude entirely)

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

3.3 Belgian utilities

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

3.4 Insurance (exempt — exclude)

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

3.5 Post and logistics

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

3.6 Transport (Belgium domestic)

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

3.7 Food retail (blocked unless hospitality business)

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

3.8 SaaS — EU suppliers (reverse charge, grille 88/55 for services, 86/55 for goods)

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

3.9 SaaS — non-EU suppliers (reverse charge, grille 87/56 area)

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

3.10 SaaS — the exception

Pattern	Treatment	Why
AWS EMEA SARL	EU reverse charge 88/55 + 63 (LU entity)	If invoice shows Belgian BTW, treat as domestic 21%.

3.11 Payment processors

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

3.12 Professional services (Belgium)

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

3.13 Payroll and social security (exclude entirely)

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

3.14 Property and rent

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

3.15 Internal transfers and exclusions

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

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Section 4 — Worked examples

Six fully worked classifications from a hypothetical Belgium-based self-employed IT consultant.

Example 1 — Non-EU SaaS reverse charge (Notion)

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.

Output:

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	—	—

Example 2 — EU service, reverse charge (Google Ads)

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.

Output:

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	—	—

Example 3 — Entertainment, treatment in Belgium

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.

Output:

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."

Example 4 — Capital goods (investissement)

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).

Output:

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	—	—

Example 5 — EU B2B service sale

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.

Output:

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"

Example 6 — Motor vehicle, partial recovery

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).

Output:

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 %."

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Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 21% (Art. 37 §1 CTVA)

Default rate. Sales → grille 03/54. Purchases → grille 81 or 82 or 83 / grille 63.

5.2 Reduced rate 12% (Table B, Annex to AR no. 20)

Restaurant meals (food + non-alcoholic drinks), social housing, certain energy products (margarine). Sales → grille 02/54. Purchases → grille 81 or 82 / 63.

5.3 Reduced rate 6% (Table A, Annex to AR no. 20)

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.

5.4 Zero rate

Exports → grille 00 (with export evidence). Intra-EU goods → grille 46 (with VIES). Intra-EU B2B services → grille 45.

5.5 Exempt without credit (Art. 44 CTVA)

Medical, education, insurance, financial services, residential rent, postal universal service. If significant → R-BE-3 refuses.

5.6 Local purchases

Input VAT on compliant invoice. Goods → grille 81, services → grille 82, capital goods → grille 83. Input VAT → grille 63.

5.7 Co-contractor reverse charge (medecontractant / cocontractant)

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".

5.8 Reverse charge — EU services (Art. 21 §2 CTVA)

EU service: base → grille 88, output VAT → grille 55, input → grille 63. Net zero.

5.9 Reverse charge — EU goods (intracommunautaire verwervingen)

EU goods: base → grille 86, output VAT → grille 55, input → grille 63.

5.10 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.

5.11 Capital goods (investissements)

Assets used for >1 year → grille 83. Subject to herzieningstermijn (5 years movable, 15 years immovable). No explicit minimum value threshold for TVA capitalisation.

5.12 Blocked/restricted input VAT

• 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.

5.13 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.

5.14 Sales — local domestic

Charge 21%, 12%, or 6%. Map to grille 01/02/03 + 54.

5.15 Sales — cross-border B2C

Above €10,000 EU-wide → R-EU-5 OSS refusal fires.

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Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

Pattern: TOTAL, SHELL, Q8, TEXACO. Default: 50% deductible (vehicle cap). Question: "What is the professional use percentage?"

6.2 Restaurants and entertainment

Pattern: restaurant, brasserie, café. Default: block. Question: "Business meal? Names and purpose? Note: alcohol VAT never deductible."

6.3 Ambiguous SaaS billing entities

Default: non-EU reverse charge (87/56/63). Question: "Check invoice for legal entity."

6.4 Round-number owner transfers

Default: exclude. Question: "Customer payment, own money, or loan?"

6.5 Incoming from individuals

Default: domestic B2C 21%. Question: "Sale? Business or consumer?"

6.6 Foreign counterparty incoming

Default: domestic 21%. Question: "B2B with VAT number, B2C, goods or services, country?"

6.7 Large one-off purchases

Default: grille 83 if capital good. Question: "Confirm invoice amount."

6.8 Mixed-use phone, internet

Default: 0%. Question: "Dedicated business or mixed?"

6.9 Outgoing to individuals

Default: exclude. Question: "Contractor, wages, refund, or personal?"

6.10 Cash withdrawals

Default: exclude. Question: "What was cash used for?"

6.11 Rent

Default: no VAT (residential). Question: "Commercial with TVA option?"

6.12 Foreign hotel

Default: exclude from input. Question: "Business trip?"

6.13 Airbnb income

Default: [T2] flag. Question: "Duration? Tourist accommodation?"

6.14 Co-contractor construction reverse charge

Pattern: construction companies, entrepreneurs. Default: [T2] flag. Question: "Is this construction work subject to co-contractor reverse charge (medecontractant)?"

6.15 Platform sales

Default: if EU cross-border above €10,000 → R-EU-5. Otherwise: domestic 21%. Question: "Sell outside Belgium?"

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Section 7 — Excel working paper template (Belgium-specific)

The base specification is in vat-workflow-base Section 3.

Sheet "Transactions"

Column H accepts grille codes from Section 1.

Sheet "Grille Summary"

| 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 | =01*0.06 + 02*0.12 + 03*0.21 |
| 55 | Output VAT on EU reverse charge | =(86+88)*0.21 |
| 56 | Output VAT on non-EU/co-contractor | =87*0.21 |
| 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) |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/belgium-vat-<period>-working-paper.xlsx

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Section 8 — Belgian bank statement reading guide

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.

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Section 9 — Onboarding fallback

9.1 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)?"

9.2 VAT regime

Fallback: "Standard regime, franchise (small enterprise exemption), or forfaitaire?"

9.3 TVA/BTW number

Fallback: "Your Belgian TVA/BTW number? (BE + 10 digits)"

9.4 Filing period

Fallback: "Which month or quarter?"

9.5 Industry

Fallback: "What does the business do?"

9.6 Employees

Inference rule: ONSS/RSZ outgoing. Fallback: "Employees?"

9.7 Exempt supplies

Fallback: "Any exempt sales?" If yes → R-BE-3.

9.8 Credit carried forward

Always ask. "TVA/BTW credit from prior period? (Grille 72)"

9.9 Cross-border customers

Fallback: "Customers outside Belgium? EU/non-EU? B2B/B2C?"

9.10 Construction sector

Conditional: "Are you in construction? (Co-contractor reverse charge may apply.)"

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Section 10 — Reference material

Sources

1. Code de la TVA (CTVA) / BTW-Wetboek — https://finances.belgium.be
2. Arrêtés royaux d'exécution (AR no. 1, no. 20, etc.)
3. Table A (6%) and Table B (12%) — Annexes to AR no. 20
4. SPF Finances / FOD Financiën guidance on periodic returns
5. Council Directive 2006/112/EC — via eu-vat-directive companion
6. VIES — https://ec.europa.eu/taxation_customs/vies/

Known gaps

1. Bilingual descriptions not exhaustively mapped.
2. Co-contractor construction reverse charge flagged T2 only.
3. ET 14 import licence details not covered.
4. Vehicle deduction percentage formula simplified to 50% cap.
5. Temporary reduced rates (energy measures) require annual verification.

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 structure.
• v1.0/1.1: Initial skill.

Self-check (v2.0)

1. Quick reference: yes. 2. Supplier library (15): yes. 3. Worked examples (6): yes. 4. Tier 1 (15): yes. 5. Tier 2 (15): yes. 6. Excel template: yes. 7. Onboarding (10): yes. 8. 8 refusals: yes. 9. Reference material: yes. 10. Vehicle 50% cap: yes. 11. Co-contractor reverse charge: yes. 12. Restaurant 12% rate: yes. 13. Grille system: yes. 14. Bilingual considerations: yes. 15. Non-EU SaaS 87/56: yes.

End of Belgium VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.

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