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Overview (Quarterly VAT Return (European Sales Listing - ESL))

Each VAT eligible company in Belgium must submit a Quarterly VAT Return (also known as European Sales Listing) to the Belgian VAT Authorities.

The Quarterly VAT Return contains information about:

bel90000.gif VAT exempt intra-Community supplies and deemed intra-Community supplies

bel90000.gif Goods dispatched for processing (contract work)

bel90000.gif Supplies made in other Member States with the simplification measures for triangulation

Before you can produce a Quarterly VAT Return, you need to classify your Sales Invoices, Sales Credit Memo, and Sales Debit Memos into one of the five ESL Reporting Categories:

Cat1: Intra-Community supplies exempt from VAT

Cat2: Goods received on which contract work has been performed

Cat3: Goods dispatched on which contract work has to be performed

Cat4: Supplies made in other Member States using the simplification measures for triangulation

None: None of the above (for example, extra Community or Belgium)

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