Key takeaways
- The VAT client listing is a yearly obligation: every Belgian taxable person reports its Belgian VAT-registered customers.
- Only customers with a Belgian VAT number exceeding 250 EUR excluding VAT over the year appear on the list.
- The list is filed before 31 March of the following year, electronically via Intervat.
- Even with no customer to report, a nil listing is mandatory; omitting it can lead to a fine.
The VAT client listing, a yearly Belgian obligation
Every start of year brings the same reminder for any VAT-registered business: file the VAT client listing. This list, officially the annual list of VAT-registered customers, is not just one more form. It lets the tax authority cross-check reported turnover between Belgian businesses: what you invoice a taxable customer must match what that customer deducts on their side.
The obligation flows from the VAT Code (articles 53quinquies and 53octies) and from Royal Decree No. 23 of 9 December 2009. In practice, the list reports, for the past calendar year, the Belgian VAT-registered customers to whom you supplied goods or services, provided the total exceeds a given threshold.
Who must file the VAT client listing
The scope is broad: every business registered for Belgian VAT is concerned. Whether you file monthly or quarterly returns, the annual list is yours to submit.
An exception exists for taxable persons who carry out only operations exempt under Article 44 of the VAT Code, with no right to deduct: certain healthcare or socio-cultural professionals, for example. As they charge no VAT, they draw up no listing.
A recent change widens the scope. Since 2026, small businesses that benefit from the VAT exemption regime must also report their total annual turnover via Intervat, even when there is no customer to declare. That figure lets the authority verify compliance with the exemption threshold, set at 25,000 EUR.
The 250 EUR threshold: which customers appear on the list
Sorting rests on a simple criterion: the amount invoiced to the customer over the year. A customer only enters the list if the total, excluding VAT, of the supplies and services you provided exceeds 250 EUR over the calendar year.
Who does not appear on the client listing
Private customers
Non-taxable persons, with no Belgian VAT number, are never included.
Customers with a foreign VAT number
Only persons registered for VAT in Belgium count.
Customers below the 250 EUR threshold
An annual total excluding VAT at or under 250 EUR per customer excludes that customer.
Article 44 exempt operations
Operations exempt under Article 44 fall outside the listing and are not reported, even to a customer holding a BE number.
The threshold is assessed per customer and across the whole year: several small invoices that, added together, exceed 250 EUR excluding VAT bring the customer onto the list. Conversely, a single invoice of 200 EUR excluding VAT keeps the customer off it.
threshold per customer
annual amount excluding VAT to exceed
filing deadline
of the year following the transactions
filing channel
the FPS Finance online platform
What the annual list of VAT-registered customers contains
For each customer retained, the list states three pieces of information: their Belgian VAT number, the total amount of supplies and services you invoiced them over the year (excluding VAT), and the total amount of VAT charged to that customer.
These amounts correspond to operations subject to Belgian VAT and invoiced during the calendar year. An exact VAT number is decisive: it is what makes the cross-check possible. One wrong number, and the authority cannot match your declaration to the customer's. Checking the identity of each taxable person you invoice is part of the mandatory invoice details and is controlled upstream, all year round.
When and how to file the listing via Intervat
The list is filed before 31 March of the year following the transactions: the listing of 2026 sales is therefore due by 31 March 2027 at the latest. If a business ceases activity, the deadline is three months from the loss of VAT-registered status.
- 1
Gather the sales data
JanuaryConsolidate, per Belgian taxable customer, the turnover excluding VAT and the VAT for the year.
- 2
Apply the 250 EUR threshold
FebruarySet aside private customers, foreign numbers and customers below the threshold.
- 3
File via Intervat
Before 31 MarchEnter or import the list on the FPS Finance platform, before 31 March.
Filing is done electronically via Intervat, the FPS Finance online platform. Paper filing remains possible for taxable persons who are not required to file electronically, such as certain small businesses under the exemption regime or the flat-rate agricultural scheme. Invoicing software keeps these amounts up to date as sales come in and produces the expected file, which avoids rebuilding everything by hand at year-end.
Customer turnover always up to date
YouInv centralises your sales invoices and tracks the total invoiced per customer, so you can prepare your VAT client listing without re-keying.
The nil listing and the exemption regime
Having nothing to report does not remove the obligation. If no customer reaches the 250 EUR threshold, you file a nil listing, or you tick the box provided on your final periodic VAT return of the year. Sending nothing at all is not an option: failing to submit, even an empty list, can result in a fine.
For businesses under the exemption regime, the logic is slightly different. They charge no VAT, but they must report their total annual turnover via Intervat, including an amount of 0.00 EUR. That report is what lets the authority track compliance with the exemption ceiling. This obligation is in addition to, and not the same as, the list of VAT-registered customers itself.
Further reading
- The periodic VAT return in Belgium: deadlines and how the monthly or quarterly return works.
- The VAT exemption regime: the 25,000 EUR ceiling and what it entails.
- Enterprise number and VAT number: the identifier that makes the cross-check possible.
The reference source is authoritative: the annual list of VAT-registered customers page from FPS Finance.
What is the annual VAT client listing?
The annual VAT client listing, officially the annual list of VAT-registered customers, is a list every Belgian taxable person files each year. It reports the Belgian VAT number of customers to whom the business supplied goods or services for a total exceeding 250 EUR excluding VAT over the past calendar year, together with the amount of the transactions and the VAT charged.
Who must file the VAT client listing in Belgium?
Every business registered for Belgian VAT must file a client listing. Taxable persons who carry out only operations exempt under Article 44 of the VAT Code, with no right to deduct, are not required to. Since 2026, small businesses under the VAT exemption regime must also report their total annual turnover via Intervat.
What is the threshold for the VAT client listing?
The threshold is 250 EUR excluding VAT per customer per year. A Belgian VAT-registered customer whose yearly total of supplies and services does not exceed 250 EUR excluding VAT is left off the list. Private customers and customers with a foreign VAT number never appear on it.
When must the VAT client listing be filed?
The client listing must be filed before 31 March of the year following the one in which the transactions took place. If a business ceases activity, it must be filed within three months of losing VAT-registered status.
Do you still file a listing if there is no customer to report?
Yes. If no customer reaches the 250 EUR threshold, you file a nil listing, or you tick the box provided on your final periodic VAT return of the year. Filing nothing at all is not an option: failing to submit, even an empty list, can result in a fine.
