OpenAccountants

openaccountants/skills/belgium-vat-return.md

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v20EU

1	---
2	name: belgium-vat-return
3	description: Use this skill whenever asked to prepare, review, or classify transactions for a Belgian VAT return (déclaration périodique TVA / periodieke BTW-aangifte) for a self-employed individual or small business in Belgium. Trigger on phrases like "prepare Belgian VAT return", "Belgian BTW", "déclaration TVA Belgique", "BTW-aangifte", "classify transactions for Belgian VAT", or any request involving Belgium VAT filing. This skill covers Belgium only, standard regime (normal/normal simplifié). Régime forfaitaire, partial exemption, margin scheme, and VAT units are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Belgian VAT work.
4	version: 2.0
5	---
6
7	# Belgium VAT Return Skill (Déclaration Périodique / Periodieke Aangifte) v2.0
8
9	## Section 1 — Quick reference
10
11	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.
12
13	\| Field \| Value \|
14	\|---\|---\|
15	\| Country \| Belgium (Koninkrijk België / Royaume de Belgique) \|
16	\| Standard rate \| 21% \|
17	\| 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) \|
18	\| Zero rate \| 0% (exports, intra-EU B2B supplies of goods, certain newspapers) \|
19	\| Return form \| Déclaration périodique à la TVA (grilles/cases 00–91) \|
20	\| Filing portal \| https://finances.belgium.be (MyMinfin / Intervat) \|
21	\| Authority \| SPF Finances / FOD Financiën \|
22	\| Currency \| EUR only \|
23	\| Filing frequencies \| Monthly (turnover > €2,500,000 or mandatory sectors); Quarterly (below threshold, standard) \|
24	\| Deadline \| 20th of the month following the period \|
25	\| Companion skill (Tier 1, workflow) \| vat-workflow-base v0.1 or later — MUST be loaded \|
26	\| Companion skill (Tier 2, EU directive) \| eu-vat-directive v0.1 or later — MUST be loaded \|
27	\| Contributor \| Open Accountants contributors \|
28	\| Validation date \| April 2026 \|
29
30	Key grilles/cases (the boxes you will use most):
31
32	\| Grille \| Meaning \|
33	\|---\|---\|
34	\| 00 \| Sales of goods and services at 0% (non-taxable/exempt with credit) \|
35	\| 01 \| Sales at 6% (base) \|
36	\| 02 \| Sales at 12% (base) \|
37	\| 03 \| Sales at 21% (base) \|
38	\| 44 \| Intra-EU services received (reverse charge base) \|
39	\| 45 \| Intra-EU services provided (base) \|
40	\| 46 \| Intra-EU goods supplied (base, 0%) \|
41	\| 47 \| Other exempt operations and operations with co-contractor reverse charge \|
42	\| 48 \| Credit notes issued (negative output) \|
43	\| 49 \| Credit notes received (negative input) \|
44	\| 54 \| Output VAT on grilles 01, 02, 03 \|
45	\| 55 \| Output VAT on intra-EU acquisitions and reverse charge (grilles 86, 88) \|
46	\| 56 \| Output VAT on co-contractor reverse charge \|
47	\| 57 \| Output VAT on imports with ET 14 licence \|
48	\| 59 \| Total output VAT \|
49	\| 81 \| Purchases of goods, raw materials, consumables (base) \|
50	\| 82 \| Purchases of services and diverse goods (base) \|
51	\| 83 \| Purchases of capital goods (investissements, base) \|
52	\| 84 \| Credit notes received on purchases \|
53	\| 85 \| Credit notes issued on sales \|
54	\| 86 \| Intra-EU acquisitions of goods and services (base, linked with grille 55) \|
55	\| 87 \| Other acquisitions (imports, etc.) \|
56	\| 88 \| Intra-EU services received (base, linked with grille 55) \|
57	\| 59 \| Total output VAT (sum of 54+55+56+57) \|
58	\| 63 \| Total deductible input VAT (voorbelasting / TVA déductible) \|
59	\| 71 \| Net VAT payable (if 59 > 63) \|
60	\| 72 \| Net VAT credit (if 63 > 59) \|
61
62	Conservative defaults — Belgium-specific values:
63
64	\| Ambiguity \| Default \|
65	\|---\|---\|
66	\| Unknown rate on a sale \| 21% \|
67	\| Unknown VAT status of a purchase \| Not deductible \|
68	\| Unknown counterparty country \| Domestic Belgium \|
69	\| Unknown B2B vs B2C status for EU customer \| B2C, charge 21% \|
70	\| Unknown business-use proportion \| 0% recovery \|
71	\| Unknown SaaS billing entity \| Reverse charge from non-EU \|
72	\| Unknown blocked-input status \| Blocked \|
73	\| Unknown whether transaction is in scope \| In scope \|
74
75	Red flag thresholds:
76
77	\| Threshold \| Value \|
78	\|---\|---\|
79	\| HIGH single-transaction size \| €5,000 \|
80	\| HIGH tax-delta on a single conservative default \| €400 \|
81	\| MEDIUM counterparty concentration \| >40% of output OR input \|
82	\| MEDIUM conservative-default count \| >4 across the return \|
83	\| LOW absolute net VAT position \| €10,000 \|
84
85	---
86
87	## Section 2 — Required inputs and refusal catalogue
88
89	### Required inputs
90
91	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.
92
93	Recommended — sales invoices (especially intra-EU and co-contractor reverse charge), purchase invoices above €400, the client's TVA/BTW number (BE + 10 digits).
94
95	Ideal — complete invoice register, prior period return, reconciliation of grille 72 credit.
96
97	Refusal policy if minimum is missing — SOFT WARN. Same as Malta v2.0 template.
98
99	### Belgium-specific refusal catalogue
100
101	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."
102
103	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."
104
105	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."
106
107	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."
108
109	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."
110
111	R-BE-6 — Fiscal representative. Trigger: non-resident with fiscal representative. Message: "Non-resident with fiscal representative — out of scope."
112
113	R-BE-7 — Real estate (TVA immobilière). Trigger: new construction or property. Message: "Real estate VAT is complex. Please use a comptable-fiscaliste."
114
115	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."
116
117	---
118
119	## Section 3 — Supplier pattern library (the lookup table)
120
121	Match by case-insensitive substring. If none match, fall through to Section 5.
122
123	### 3.1 Belgian banks (fees exempt — exclude)
124
125	\| Pattern \| Treatment \| Notes \|
126	\|---\|---\|---\|
127	\| BNP PARIBAS FORTIS, FORTIS \| EXCLUDE for bank charges \| Financial service, exempt \|
128	\| KBC, KBC BANK \| EXCLUDE for bank charges \| Same \|
129	\| BELFIUS, DEXIA \| EXCLUDE for bank charges \| Same \|
130	\| ING BELGIQUE, ING BELGIE, ING BE \| EXCLUDE for bank charges \| Same \|
131	\| CBC \| EXCLUDE for bank charges \| Same \|
132	\| ARGENTA, CRELAN \| EXCLUDE for bank charges \| Same \|
133	\| AXA BANK, AGIEAS \| EXCLUDE for bank charges \| Same \|
134	\| REVOLUT, WISE, N26 (fee lines) \| EXCLUDE \| Check for separate taxable subscriptions \|
135	\| INTERETS, RENTE, INTEREST \| EXCLUDE \| Interest, out of scope \|
136	\| PRET, LENING, EMPRUNT \| EXCLUDE \| Loan principal, out of scope \|
137
138	### 3.2 Belgian government, regulators, and statutory bodies (exclude entirely)
139
140	\| Pattern \| Treatment \| Notes \|
141	\|---\|---\|---\|
142	\| SPF FINANCES, FOD FINANCIEN \| EXCLUDE \| Tax payment (TVA, IPP, ISOC) \|
143	\| MINFIN, ADMINISTRATION FISCALE \| EXCLUDE \| Tax payment \|
144	\| ONSS, RSZ \| EXCLUDE \| Social security contributions (ONSS/RSZ) \|
145	\| CAISSE D'ASSURANCES SOCIALES, SOCIAAL VERZEKERINGSFONDS \| EXCLUDE \| Social security for self-employed \|
146	\| UCM, ACERTA, PARTENA, LIANTIS, SECUREX, XERIUS \| EXCLUDE \| Social security funds for self-employed \|
147	\| GREFFE, GREFFIER \| EXCLUDE \| Court fees \|
148	\| BCE, KBO, BANQUE CARREFOUR \| EXCLUDE \| Business register fees \|
149	\| PROVINCE, COMMUNE, GEMEENTE \| EXCLUDE \| Local government fees \|
150
151	### 3.3 Belgian utilities
152
153	\| Pattern \| Treatment \| Grille \| Notes \|
154	\|---\|---\|---\|---\|
155	\| ENGIE ELECTRABEL, ELECTRABEL \| Domestic 21% or 6% \| 82/63 (input) \| Electricity: 21% standard; gas/electricity may be 6% (temporary energy measures — verify current rate) \|
156	\| LUMINUS \| Domestic 21% or 6% \| 82/63 \| Energy \|
157	\| TOTALENERGIES BELGIQUE \| Domestic 21% \| 82/63 \| Energy \|
158	\| PROXIMUS \| Domestic 21% \| 82/63 (input) \| Telecoms — overhead \|
159	\| TELENET \| Domestic 21% \| 82/63 (input) \| Telecoms/cable/broadband \|
160	\| ORANGE BELGIQUE, ORANGE BE \| Domestic 21% \| 82/63 \| Mobile telecoms \|
161	\| BASE, MOBILE VIKINGS \| Domestic 21% \| 82/63 \| Mobile telecoms \|
162	\| SWDE, VIVAQUA \| Domestic 6% \| 82/63 \| Water supply at reduced rate \|
163
164	### 3.4 Insurance (exempt — exclude)
165
166	\| Pattern \| Treatment \| Notes \|
167	\|---\|---\|---\|
168	\| AG INSURANCE, AG \| EXCLUDE \| Insurance, exempt \|
169	\| ETHIAS, AXA BELGIQUE \| EXCLUDE \| Same \|
170	\| P&V, VIVIUM, BALOISE \| EXCLUDE \| Same \|
171	\| ASSURANCE, VERZEKERING \| EXCLUDE \| All insurance exempt \|
172	\| MUTUELLE, MUTUALITEIT \| EXCLUDE \| Health insurance mutual, exempt \|
173
174	### 3.5 Post and logistics
175
176	\| Pattern \| Treatment \| Grille \| Notes \|
177	\|---\|---\|---\|---\|
178	\| BPOST (standard mail) \| EXCLUDE for standard postage \| \| Universal postal service, exempt \|
179	\| BPOST (parcels) \| Domestic 21% \| 82/63 \| Non-universal services taxable \|
180	\| DHL EXPRESS BELGIQUE \| Domestic 21% \| 82/63 \| Express courier \|
181	\| UPS BELGIUM, TNT BELGIUM \| Domestic 21% \| 82/63 \| Courier \|
182	\| MONDIAL RELAY, COLIS PRIVE \| Domestic 21% \| 82/63 \| Parcel delivery \|
183
184	### 3.6 Transport (Belgium domestic)
185
186	\| Pattern \| Treatment \| Grille \| Notes \|
187	\|---\|---\|---\|---\|
188	\| SNCB, NMBS \| Domestic 6% \| 82/63 (input) \| Rail transport at reduced rate \|
189	\| STIB, MIVB \| Domestic 6% \| 82/63 (input) \| Brussels public transport \|
190	\| TEC \| Domestic 6% \| 82/63 (input) \| Walloon public transport \|
191	\| DE LIJN \| Domestic 6% \| 82/63 (input) \| Flemish public transport \|
192	\| UBER BE, UBER BELGIUM \| Domestic 6% (transport) \| 82/63 \| Ride-hailing \|
193	\| TAXI, TAXI VERTS \| Domestic 6% \| 82/63 \| Local taxi, reduced rate \|
194	\| BRUSSELS AIRLINES (domestic/Schengen) \| Domestic 21% \| 82/63 \| Domestic/intra-EU flights at 21% \|
195	\| BRUSSELS AIRLINES, RYANAIR (international non-EU) \| EXCLUDE / 0% \| \| International flights exempt \|
196
197	### 3.7 Food retail (blocked unless hospitality business)
198
199	\| Pattern \| Treatment \| Notes \|
200	\|---\|---\|---\|
201	\| COLRUYT, COLRUYT GROUP \| Default BLOCK input VAT \| Personal provisioning \|
202	\| DELHAIZE, AHOLD DELHAIZE \| Default BLOCK \| Same \|
203	\| CARREFOUR BELGIQUE, ALDI, LIDL \| Default BLOCK \| Same \|
204	\| MATCH, PROXY DELHAIZE, SPAR \| Default BLOCK \| Same \|
205	\| RESTAURANT, BRASSERIE, CAFE \| Default BLOCK \| Entertainment — see Section 5.12 \|
206
207	### 3.8 SaaS — EU suppliers (reverse charge, grille 88/55 for services, 86/55 for goods)
208
209	\| Pattern \| Billing entity \| Grille \| Notes \|
210	\|---\|---\|---\|---\|
211	\| GOOGLE (Ads, Workspace, Cloud) \| Google Ireland Ltd (IE) \| 88/55 + 63 \| EU service reverse charge \|
212	\| MICROSOFT (365, Azure) \| Microsoft Ireland Operations Ltd (IE) \| 88/55 + 63 \| Same \|
213	\| ADOBE \| Adobe Systems Software Ireland Ltd (IE) \| 88/55 + 63 \| Same \|
214	\| META, FACEBOOK ADS \| Meta Platforms Ireland Ltd (IE) \| 88/55 + 63 \| Same \|
215	\| LINKEDIN (paid) \| LinkedIn Ireland Unlimited (IE) \| 88/55 + 63 \| Same \|
216	\| SPOTIFY TECHNOLOGY \| Spotify AB (SE) \| 88/55 + 63 \| EU reverse charge \|
217	\| DROPBOX \| Dropbox International Unlimited (IE) \| 88/55 + 63 \| Same \|
218	\| SLACK \| Slack Technologies Ireland Ltd (IE) \| 88/55 + 63 \| Same \|
219	\| ATLASSIAN (Jira, Confluence) \| Atlassian Network Services BV (NL) \| 88/55 + 63 \| EU reverse charge \|
220	\| ZOOM \| Zoom Video Communications Ireland Ltd (IE) \| 88/55 + 63 \| Same \|
221	\| STRIPE (subscription) \| Stripe Technology Europe Ltd (IE) \| 88/55 + 63 \| Transaction fees exempt — see 3.11 \|
222
223	### 3.9 SaaS — non-EU suppliers (reverse charge, grille 87/56 area)
224
225	\| Pattern \| Billing entity \| Grille \| Notes \|
226	\|---\|---\|---\|---\|
227	\| AWS (standard) \| AWS EMEA SARL (LU) — check \| 88/55 + 63 \| LU → EU reverse charge \|
228	\| NOTION \| Notion Labs Inc (US) \| 87 + 56 + 63 \| Non-EU reverse charge \|
229	\| ANTHROPIC, CLAUDE \| Anthropic PBC (US) \| 87 + 56 + 63 \| Non-EU reverse charge \|
230	\| OPENAI, CHATGPT \| OpenAI Inc (US) \| 87 + 56 + 63 \| Non-EU reverse charge \|
231	\| GITHUB (standard) \| GitHub Inc (US) \| 87 + 56 + 63 \| Check if billed by IE entity \|
232	\| FIGMA \| Figma Inc (US) \| 87 + 56 + 63 \| Non-EU reverse charge \|
233	\| CANVA \| Canva Pty Ltd (AU) \| 87 + 56 + 63 \| Non-EU reverse charge \|
234	\| HUBSPOT \| HubSpot Inc (US) or IE — check \| 87/56 or 88/55 \| Depends on billing entity \|
235	\| TWILIO \| Twilio Inc (US) \| 87 + 56 + 63 \| Non-EU reverse charge \|
236
237	### 3.10 SaaS — the exception
238
239	\| Pattern \| Treatment \| Why \|
240	\|---\|---\|---\|
241	\| AWS EMEA SARL \| EU reverse charge 88/55 + 63 (LU entity) \| If invoice shows Belgian BTW, treat as domestic 21%. \|
242
243	### 3.11 Payment processors
244
245	\| Pattern \| Treatment \| Notes \|
246	\|---\|---\|---\|
247	\| STRIPE (transaction fees) \| EXCLUDE (exempt) \| Financial services \|
248	\| PAYPAL (transaction fees) \| EXCLUDE (exempt) \| Same \|
249	\| STRIPE (subscription) \| EU reverse charge 88/55 + 63 \| IE entity \|
250	\| MOLLIE, ADYEN \| Check invoice \| Dutch entities — typically via NL entity \|
251	\| SUMUP, SQUARE, ZETTLE \| Check invoice \| If Belgian: domestic 21%; if EU: reverse charge \|
252
253	### 3.12 Professional services (Belgium)
254
255	\| Pattern \| Treatment \| Grille \| Notes \|
256	\|---\|---\|---\|---\|
257	\| COMPTABLE, BOEKHOUDER \| Domestic 21% \| 82/63 \| Always deductible \|
258	\| EXPERT COMPTABLE, BEDRIJFSREVISOR \| Domestic 21% \| 82/63 \| Audit/accounting \|
259	\| AVOCAT, ADVOCAAT \| Domestic 21% \| 82/63 \| Business legal matters \|
260	\| NOTAIRE, NOTARIS \| Domestic 21% \| 82/63 \| Business notarial fees \|
261	\| FISCALISTE, BELASTINGCONSULENT \| Domestic 21% \| 82/63 \| Tax adviser \|
262
263	### 3.13 Payroll and social security (exclude entirely)
264
265	\| Pattern \| Treatment \| Notes \|
266	\|---\|---\|---\|
267	\| ONSS, RSZ \| EXCLUDE \| Social security employer contributions \|
268	\| PRECOMPTE PROFESSIONNEL, BEDRIJFSVOORHEFFING \| EXCLUDE \| Payroll tax withholding \|
269	\| SALAIRE, LOON, WEDDE \| EXCLUDE \| Wages \|
270	\| PENSION, PENSIOEN \| EXCLUDE \| Pension contributions \|
271	\| UCM, ACERTA, PARTENA, SECUREX \| EXCLUDE \| Self-employed social contributions \|
272
273	### 3.14 Property and rent
274
275	\| Pattern \| Treatment \| Notes \|
276	\|---\|---\|---\|
277	\| LOYER COMMERCIAL, HUUR BEDRIJFSPAND \| Domestic 21% \| Commercial lease with TVA/BTW option \|
278	\| LOYER, HUUR (residential) \| EXCLUDE \| Residential lease exempt \|
279	\| PRECOMPTE IMMOBILIER, ONROERENDE VOORHEFFING \| EXCLUDE \| Property tax \|
280	\| CADASTRE, KADASTER \| EXCLUDE \| Government \|
281
282	### 3.15 Internal transfers and exclusions
283
284	\| Pattern \| Treatment \| Notes \|
285	\|---\|---\|---\|
286	\| VIREMENT INTERNE, INTERNE OVERBOEKING \| EXCLUDE \| Internal movement \|
287	\| DIVIDENDE, DIVIDEND \| EXCLUDE \| Out of scope \|
288	\| REMBOURSEMENT PRET, AFLOSSING \| EXCLUDE \| Loan repayment \|
289	\| RETRAIT, GELDOPNAME \| TIER 2 — ask \| Default exclude \|
290	\| APPORT, INBRENG \| EXCLUDE \| Owner injection \|
291
292	---
293
294	## Section 4 — Worked examples
295
296	Six fully worked classifications from a hypothetical Belgium-based self-employed IT consultant.
297
298	### Example 1 — Non-EU SaaS reverse charge (Notion)
299
300	Input line:
301	`03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68`
302
303	Reasoning:
304	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.
305
306	Output:
307
308	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Grille (input) \| Grille (output) \| Default? \| Question? \| Excluded? \|
309	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
310	\| 03.04.2026 \| NOTION LABS INC \| -14.68 \| -14.68 \| 3.08 \| 21% \| 63 \| 56 (base 87) \| N \| — \| — \|
311
312	### Example 2 — EU service, reverse charge (Google Ads)
313
314	Input line:
315	`10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -850.00 ; EUR`
316
317	Reasoning:
318	IE entity — EU service reverse charge. Base on grille 88, output VAT on grille 55, input VAT on grille 63. Net zero.
319
320	Output:
321
322	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Grille (input) \| Grille (output) \| Default? \| Question? \| Excluded? \|
323	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
324	\| 10.04.2026 \| GOOGLE IRELAND LIMITED \| -850.00 \| -850.00 \| 178.50 \| 21% \| 63 \| 55 (base 88) \| N \| — \| — \|
325
326	### Example 3 — Entertainment, treatment in Belgium
327
328	Input line:
329	`15.04.2026 ; COMME CHEZ SOI BRUXELLES ; DEBIT ; Business dinner ; -220.00 ; EUR`
330
331	Reasoning:
332	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.
333
334	Output:
335
336	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Grille \| Default? \| Question? \| Excluded? \|
337	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
338	\| 15.04.2026 \| COMME CHEZ SOI BRUXELLES \| -220.00 \| -220.00 \| 0 \| — \| — \| Y \| Q1 \| "Restaurant: TVA deductible if business purpose. Confirm and provide names." \|
339
340	### Example 4 — Capital goods (investissement)
341
342	Input line:
343	`18.04.2026 ; DELL BELGIQUE SA ; DEBIT ; Laptop XPS 15 ; -1,595.00 ; EUR`
344
345	Reasoning:
346	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).
347
348	Output:
349
350	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Grille \| Default? \| Question? \| Excluded? \|
351	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
352	\| 18.04.2026 \| DELL BELGIQUE SA \| -1,595.00 \| -1,318.18 \| -276.82 \| 21% \| 83/63 \| N \| — \| — \|
353
354	### Example 5 — EU B2B service sale
355
356	Input line:
357	`22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice BE-2026-018 IT consultancy ; +3,500.00 ; EUR`
358
359	Reasoning:
360	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.
361
362	Output:
363
364	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Grille \| Default? \| Question? \| Excluded? \|
365	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
366	\| 22.04.2026 \| STUDIO KREBS GMBH \| +3,500.00 \| +3,500.00 \| 0 \| 0% \| 45 \| Y \| Q2 (HIGH) \| "Verify German USt-IdNr on VIES" \|
367
368	### Example 6 — Motor vehicle, partial recovery
369
370	Input line:
371	`28.04.2026 ; ARVAL BELGIUM ; DEBIT ; Lease payment BMW 3 Series ; -650.00 ; EUR`
372
373	Reasoning:
374	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).
375
376	Output:
377
378	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Grille \| Default? \| Question? \| Excluded? \|
379	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
380	\| 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 %." \|
381
382	---
383
384	## Section 5 — Tier 1 classification rules (compressed)
385
386	### 5.1 Standard rate 21% (Art. 37 §1 CTVA)
387
388	Default rate. Sales → grille 03/54. Purchases → grille 81 or 82 or 83 / grille 63.
389
390	### 5.2 Reduced rate 12% (Table B, Annex to AR no. 20)
391
392	Restaurant meals (food + non-alcoholic drinks), social housing, certain energy products (margarine). Sales → grille 02/54. Purchases → grille 81 or 82 / 63.
393
394	### 5.3 Reduced rate 6% (Table A, Annex to AR no. 20)
395
396	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.
397
398	### 5.4 Zero rate
399
400	Exports → grille 00 (with export evidence). Intra-EU goods → grille 46 (with VIES). Intra-EU B2B services → grille 45.
401
402	### 5.5 Exempt without credit (Art. 44 CTVA)
403
404	Medical, education, insurance, financial services, residential rent, postal universal service. If significant → R-BE-3 refuses.
405
406	### 5.6 Local purchases
407
408	Input VAT on compliant invoice. Goods → grille 81, services → grille 82, capital goods → grille 83. Input VAT → grille 63.
409
410	### 5.7 Co-contractor reverse charge (medecontractant / cocontractant)
411
412	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".
413
414	### 5.8 Reverse charge — EU services (Art. 21 §2 CTVA)
415
416	EU service: base → grille 88, output VAT → grille 55, input → grille 63. Net zero.
417
418	### 5.9 Reverse charge — EU goods (intracommunautaire verwervingen)
419
420	EU goods: base → grille 86, output VAT → grille 55, input → grille 63.
421
422	### 5.10 Reverse charge — non-EU
423
424	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.
425
426	### 5.11 Capital goods (investissements)
427
428	Assets used for >1 year → grille 83. Subject to herzieningstermijn (5 years movable, 15 years immovable). No explicit minimum value threshold for TVA capitalisation.
429
430	### 5.12 Blocked/restricted input VAT
431
432	- Motor vehicles: max 50% deductible (Art. 45 §2 CTVA). Professional use formula or lump sum.
433	- Fuel: follows vehicle deduction percentage (max 50%).
434	- Restaurant meals: TVA deductible if business purpose documented. Alcohol excluded.
435	- Entertainment/reception (frais de réception): TVA fully deductible for VAT purposes (unlike 50% income tax deduction). BUT personal entertainment blocked.
436	- Gifts: TVA deductible if unit value ≤ €50 (excluding VAT) per occasion.
437	- Tobacco: not deductible.
438	- Hotel accommodation for staff: not deductible. For clients/third parties: deductible.
439
440	### 5.13 Co-contractor reverse charge (construction detail)
441
442	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.
443
444	### 5.14 Sales — local domestic
445
446	Charge 21%, 12%, or 6%. Map to grille 01/02/03 + 54.
447
448	### 5.15 Sales — cross-border B2C
449
450	Above €10,000 EU-wide → R-EU-5 OSS refusal fires.
451
452	---
453
454	## Section 6 — Tier 2 catalogue (compressed)
455
456	### 6.1 Fuel and vehicle costs
457
458	Pattern: TOTAL, SHELL, Q8, TEXACO. Default: 50% deductible (vehicle cap). Question: "What is the professional use percentage?"
459
460	### 6.2 Restaurants and entertainment
461
462	Pattern: restaurant, brasserie, café. Default: block. Question: "Business meal? Names and purpose? Note: alcohol VAT never deductible."
463
464	### 6.3 Ambiguous SaaS billing entities
465
466	Default: non-EU reverse charge (87/56/63). Question: "Check invoice for legal entity."
467
468	### 6.4 Round-number owner transfers
469
470	Default: exclude. Question: "Customer payment, own money, or loan?"
471
472	### 6.5 Incoming from individuals
473
474	Default: domestic B2C 21%. Question: "Sale? Business or consumer?"
475
476	### 6.6 Foreign counterparty incoming
477
478	Default: domestic 21%. Question: "B2B with VAT number, B2C, goods or services, country?"
479
480	### 6.7 Large one-off purchases
481
482	Default: grille 83 if capital good. Question: "Confirm invoice amount."
483
484	### 6.8 Mixed-use phone, internet
485
486	Default: 0%. Question: "Dedicated business or mixed?"
487
488	### 6.9 Outgoing to individuals
489
490	Default: exclude. Question: "Contractor, wages, refund, or personal?"
491
492	### 6.10 Cash withdrawals
493
494	Default: exclude. Question: "What was cash used for?"
495
496	### 6.11 Rent
497
498	Default: no VAT (residential). Question: "Commercial with TVA option?"
499
500	### 6.12 Foreign hotel
501
502	Default: exclude from input. Question: "Business trip?"
503
504	### 6.13 Airbnb income
505
506	Default: [T2] flag. Question: "Duration? Tourist accommodation?"
507
508	### 6.14 Co-contractor construction reverse charge
509
510	Pattern: construction companies, entrepreneurs. Default: [T2] flag. Question: "Is this construction work subject to co-contractor reverse charge (medecontractant)?"
511
512	### 6.15 Platform sales
513
514	Default: if EU cross-border above €10,000 → R-EU-5. Otherwise: domestic 21%. Question: "Sell outside Belgium?"
515
516	---
517
518	## Section 7 — Excel working paper template (Belgium-specific)
519
520	The base specification is in `vat-workflow-base` Section 3.
521
522	### Sheet "Transactions"
523
524	Column H accepts grille codes from Section 1.
525
526	### Sheet "Grille Summary"
527
528	```
529	\| 01 \| Sales 6% base \| =SUMIFS(...) \|
530	\| 02 \| Sales 12% base \| =SUMIFS(...) \|
531	\| 03 \| Sales 21% base \| =SUMIFS(...) \|
532	\| 45 \| Intra-EU services provided \| =SUMIFS(...) \|
533	\| 46 \| Intra-EU goods supplied \| =SUMIFS(...) \|
534	\| 54 \| Output VAT on domestic sales \| =010.06 + 020.12 + 03*0.21 \|
535	\| 55 \| Output VAT on EU reverse charge \| =(86+88)*0.21 \|
536	\| 56 \| Output VAT on non-EU/co-contractor \| =87*0.21 \|
537	\| 59 \| Total output VAT \| =54+55+56+57 \|
538	\| 81 \| Purchases goods base \| =SUMIFS(...) \|
539	\| 82 \| Purchases services base \| =SUMIFS(...) \|
540	\| 83 \| Capital goods base \| =SUMIFS(...) \|
541	\| 86 \| EU goods acquired base \| =SUMIFS(...) \|
542	\| 88 \| EU services received base \| =SUMIFS(...) \|
543	\| 87 \| Other acquisitions base \| =SUMIFS(...) \|
544	\| 63 \| Total deductible input VAT \| =SUM(input VAT) \|
545	\| 71 \| Net payable \| =MAX(0, 59-63) \|
546	\| 72 \| Net credit \| =MAX(0, 63-59) \|
547	```
548
549	### Mandatory recalc step
550
551	```bash
552	python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/belgium-vat-<period>-working-paper.xlsx
553	```
554
555	---
556
557	## Section 8 — Belgian bank statement reading guide
558
559	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.
560
561	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).
562
563	Internal transfers. "Virement interne", "interne overboeking". Exclude.
564
565	SPF Finances payments. Tax payments appear as "SPF FINANCES", "FOD FINANCIEN", or with structured communications (+++XXX/XXXX/XXXXX+++). Always exclude.
566
567	Structured communication. Belgian payments often use structured communication (+++XXX/XXXX/XXXXX+++). This is a reference number, not a classification indicator.
568
569	Foreign currency. Convert to EUR at ECB rate.
570
571	IBAN prefix. BE = Belgium. NL, FR, DE, LU = EU. US, GB = non-EU.
572
573	---
574
575	## Section 9 — Onboarding fallback
576
577	### 9.1 Entity type
578	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)?"
579
580	### 9.2 VAT regime
581	Fallback: "Standard regime, franchise (small enterprise exemption), or forfaitaire?"
582
583	### 9.3 TVA/BTW number
584	Fallback: "Your Belgian TVA/BTW number? (BE + 10 digits)"
585
586	### 9.4 Filing period
587	Fallback: "Which month or quarter?"
588
589	### 9.5 Industry
590	Fallback: "What does the business do?"
591
592	### 9.6 Employees
593	Inference rule: ONSS/RSZ outgoing. Fallback: "Employees?"
594
595	### 9.7 Exempt supplies
596	Fallback: "Any exempt sales?" If yes → R-BE-3.
597
598	### 9.8 Credit carried forward
599	Always ask. "TVA/BTW credit from prior period? (Grille 72)"
600
601	### 9.9 Cross-border customers
602	Fallback: "Customers outside Belgium? EU/non-EU? B2B/B2C?"
603
604	### 9.10 Construction sector
605	Conditional: "Are you in construction? (Co-contractor reverse charge may apply.)"
606
607	---
608
609	## Section 10 — Reference material
610
611	### Sources
612
613	1. Code de la TVA (CTVA) / BTW-Wetboek — https://finances.belgium.be
614	2. Arrêtés royaux d'exécution (AR no. 1, no. 20, etc.)
615	3. Table A (6%) and Table B (12%) — Annexes to AR no. 20
616	4. SPF Finances / FOD Financiën guidance on periodic returns
617	5. Council Directive 2006/112/EC — via eu-vat-directive companion
618	6. VIES — https://ec.europa.eu/taxation_customs/vies/
619
620	### Known gaps
621
622	1. Bilingual descriptions not exhaustively mapped.
623	2. Co-contractor construction reverse charge flagged T2 only.
624	3. ET 14 import licence details not covered.
625	4. Vehicle deduction percentage formula simplified to 50% cap.
626	5. Temporary reduced rates (energy measures) require annual verification.
627
628	### Change log
629
630	- v2.0 (April 2026): Full rewrite to Malta v2.0 structure.
631	- v1.0/1.1: Initial skill.
632
633	### Self-check (v2.0)
634
635	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.
636
637	## End of Belgium VAT Return Skill v2.0
638
639	This skill is incomplete without BOTH companion files: `vat-workflow-base` v0.1+ AND `eu-vat-directive` v0.1+.
640
641
642	---
643
644	## Disclaimer
645
646	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a comptable-fiscaliste, bedrijfsrevisor, or equivalent licensed practitioner) before filing or acting upon.
647
648	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
649

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vat-workflow-base.md

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About

Use this skill whenever asked to prepare, review, or classify transactions for a Belgian VAT return (déclaration périodique TVA / periodieke BTW-aangifte) for a self-employed individual or small business in Belgium. Trigger on phrases like "prepare Belgian VAT return", "Belgian BTW", "déclaration TVA Belgique", "BTW-aangifte", "classify transactions for Belgian VAT", or any request involving Belgium VAT filing. This skill covers Belgium only, standard regime (normal/normal simplifié). Régime forfaitaire, partial exemption, margin scheme, and VAT units are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Belgian VAT work.

BEty-2025

BE skill: