The Belgian customer listing is an important obligation for VAT-liable business owners in Belgium. It is a document that must be submitted annually to the Belgian Tax Authorities (FOD Finances) as part of the VAT return of the first quarter (Q1). This customer listing contains detailed information about the transactions that a company has carried out with its customers.

The deadline for submitting the customer listing is March 31. Submit your customer listing via Intervat.

Contents of the Customer Listing

The customer listing contains information about each customer for whom your company has provided services in the previous year. The following data is usually included in the customer listing:

• Name and address of the customer: The full name and address of each customer with whom transactions have been conducted.
• Customer's VAT number: The VAT identification number of each customer, if available.
• Total amount of transactions: The total amount of each transaction (ex. VAT) carried out with the customer in the relevant period.

What is not part of the customer listing?

• Customers with a foreign VAT number.
• Individuals and entrepreneurs exempt from VAT.
• Customers to whom you have invoiced less than €250 (excl. VAT).

Submission Requirements

The customer listing must be submitted annually, usually along with the VAT return of the first quarter (Q1). The deadline for submitting the customer listing is March 31.

If you have ceased your entrepreneurial activity, you must submit the customer listing to the FOD Finances within three months of terminating your entrepreneurship.

When is a customer listing not required?

If your company is exempt from VAT and only conducts transactions that are exempt according to Article 44 of the Belgian VAT Code and do not qualify for VAT deduction, you do not need to submit a customer listing.

Nihil listing

A nihil listing is a customer listing that is empty. Do you primarily have private customers or mainly invoice smaller amounts? In that case, there's a high likelihood that your customer listing will remain empty. Depending on your type of business, there are significant distinctions regarding the nihil listing:

• As a VAT-liable business, you must always submit your customer listing by March 31 of each year, even if it is empty (nihil).
• As a VAT-exempt business, you only need to submit a customer listing when you provide services/goods subject to VAT obligation. Small businesses exempt from VAT do not need to submit a nihil listing.

Avoid Fines

The customer listing is an important administrative obligation for VAT-liable business owners in Belgium. By timely and accurately fulfilling this obligation, business owners can avoid potential fines or penalties.

Does your company submit VAT returns online? Then you must also electronically submit the customer listing via Intervat.