Guides an AI agent through preparing and filing the Belgian periodic VAT return (Déclaration périodique à la TVA / periodieke BTW-aangifte) via Intervat/MyMinfin, covering intake, transaction classification against grilles 00–91, working-paper build, e-invoicing compliance checks, and final submission, for monthly or quarterly filers on the normal VAT regime.
Establish the client's VAT registration status, filing frequency, and confirm they are on the normal regime. Identify any regime exclusions (small enterprise exemption below €25,000, forfaitaire, margin scheme, BTW-eenheid) that would take the engagement out of scope. Confirm the BTW/TVA number (BE + 10 digits) and the reporting period.
Gather the minimum required inputs: bank statement(s) for the period plus any sales and purchase invoices. Confirm Peppol e-invoice compliance for domestic B2B transactions (mandatory since 1 January 2026 under the Law of 6 February 2024). Flag any paper or PDF invoices issued to Belgian VAT-registered customers as potentially non-compliant.
Classify every transaction against the Belgian grille system (cases 00–91 of the Déclaration périodique à la TVA). Apply the correct VAT rate (21% standard, 12% parking/restaurant meals, 6% reduced, 0% zero-rated) and assign to the appropriate grille. Handle reverse charge for EU services (grilles 88/55/63) and non-EU services (grilles 87/56/63), intra-community supplies (grille 46/47), co-contractor construction reverse charge, and blocked/restricted input VAT items such as vehicles (max 50% — Art. 45 §2 CTVA) and entertainment.
Aggregate classified transactions into the summary grilles of the return. Compute grille 71 (VAT due on output) and grille 72 (deductible input VAT), derive grille 78 (net payable) or grille 72 credit carry-forward. Perform internal consistency checks: grille 00 must equal the sum of grilles 01–05; grille 54 output VAT must match grille 71. Prepare the Excel working paper for client sign-off.
File the completed return via Intervat (MyMinfin at finances.belgium.be) before the deadline of the 20th of the month following the period end. If VAT is due (grille 78 positive), initiate payment to the SPF Finances / FOD Financiën collection account by the same deadline. Retain the Intervat acknowledgement receipt and the original XML or PDF confirmation for the mandatory 7-year archive period (Art. 60 Belgian VAT Code).
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Belgium accountant for review.
belgium-einvoice
Use this skill whenever asked about e-invoicing in Belgium, Peppol B2B mandate, Mercurius
be-vat-return
Redirect — consolidated into belgium-vat-return.md in this directory.
belgium-vat-return
Use this skill whenever asked to prepare, review, or classify transactions for a Belgian V