Special vAT declaration

Hello,

Thank you for your question! It's an interesting question that hopefully other entrepreneurs can learn from too =)

In an ideal scenario, you should let your foreign suppliers know in future that they can simply charge you their local vAT rate. Here, it is effectively about European suppliers; if you make purchases from them, as a VAT-exempted entrepreneur, you should always be sure that these suppliers actually charge their local VAT rate.It is actually best not to give your company number, as if you were a private person. Then they will immediately charge their local vAT rate. For your information: for your own accounting, an invoice without a company number is perfectly acceptable, as long as the description on the document shows that it concerns professional items.

Because if you are a subject to VAT entrepreneur yourself: your foreign supplier may effectively charge 0% vAT (intra-Community reverse charge). But if you are a VAT-exempted entrepreneur (as you are): then your European foreign supplier must charge local VAT!

Unfortunately, we at Dexxter cannot advise you on how to actually submit this special vAT declaration. This falls outside the scope of our software package. However, you can find a lot of information on the next website: https://financien.belgium.be/nl/ondernemingen/vAT/return/bijzondere_aangifte#q5</

You will also notice via the above uRL that you can submit a special vAT declaration via "Intervat". This is the digital platform from the VAT administration, where entrepreneurs subject to VAT also submit their regular vAT declarations, for example.