Understanding the Monthly VAT Report for Belgium

The Belgian Tax Authorities require monthly VAT reports on the detail of the VAT amounts that are declared on all of the customer invoices. All customers must be included on the report, including Belgian customers, European Union (EU) member customers, and non-EU customers.

The Monthly VAT Payable Report - Belgium (R74B100) includes:

• Amounts at the document number levels.

• Summary VAT Report code totals.

The report consists of two parts:

• Detail information at the document number levels.

• Summary totals per VAT Report Code.

You should know these key concepts about monthly VAT reports:

Concept	Description
Legal Format	The reports must be printed in the legal format. The government authority does not allow any format other than its official paper documents. You should obtain the official paper documents from the Belgian authorities.
Reporting	VAT returns must be completed for each month on a special form and filed with the local tax office before the 20th day of the following month. You must also pay any excess collected VAT over deductible VAT before that day.
GL Date	All vouchers and invoices are included in the monthly reports, based on their GL date.

Use this report to obtain an overview of the VAT and Taxable amounts, and the totals for the different VAT codes. This report provides information about reports codes 00, 01, 02, 03, 44, 45, 46, 47, 48, 49, 54, 64, and 98 (future use).