VAT declaration (Belgium)
This article describes how to set up the value-added tax (VAT) declaration for Belgium in XML format, and how to preview the VAT declaration and sales and purchase transactions in Microsoft Excel.
To automatically generate the reports, first create enough sales tax codes to keep a separate VAT accounting for each box on the VAT declaration. Additionally, in the application-specific parameters of the Electronic reporting (ER) format for the VAT declaration, associate sales tax codes with the lookup result of the lookups for the boxes on the VAT declaration.
For Belgium, you must configure the following elements:
- Report field lookup
- Nature
- Advances that are related to intra-community acquisitions
For more information about how to set up application-specific parameters, see the Set up application-specific parameters for VAT declaration fields section later in this article.
In the following table, the "Lookup result" column shows the lookup result that is preconfigured for a specific VAT declaration row in the VAT declaration format. Use this information to correctly associate sales tax codes with the lookup result and then with the row of the VAT declaration.
VAT declaration overview
The VAT declaration in Belgium contains the following information.
SECTION II OUTGOING OPERATIONS
You can use the following table to determine how a lookup result that is preconfigured in the format is associated with a VAT declaration box.
A lookup result might generate an amount in several boxes. Those boxes are shown in parentheses. For example, for the 01_SalesLowerReducedRate lookup result, "(01/54)" indicates that the VAT base amount of the transaction is shown in box 01, and the VAT amount of the transaction is shown in box 54.
| Description | Box | Lookup result of Report field lookup (VAT base) |
|---|---|---|
| A. Operations subject to a special regulation | 00 | 00_ExemptSalesSpecialScheme |
| B. Transactions for which the VAT is due by the declarant: | ||
| - at the rate of 6 pc. | 01 | 01_SalesLowerReducedRate (01/54) |
| - at the rate of 12 pc. | 02 | 02_SalesHigherReducedRate (02/54) |
| - at the rate of 21 pc. | 03 | 03_SalesStandardRate (03/54) |
| C. Services for which the foreign VAT is due by the contracting partner | 44 | 44_ForeignSalesServicesReverseCharge |
| D. Transactions for which the VAT is due by the contracting partner | 45 | 45_SalesReverseCharge |
| E. Exempt intra-Community supplies made in Belgium and ABC sales | 46 | 46_EUSales |
| F. Other exempt operations and other operations performed abroad | 47 | 47_OtherExemptSales |
| G. Amount of credit notes issued and negative corrections: | ||
| - with regard to the operations registered in grids 44 and 46 | 48 | Lookup results for credit notes: 48_ForeignSalesServicesReverseChargeCreditNoteCorr 48_EUSalesCreditNoteCorr |
| - with regard to other operations of Section II | 49 | Lookup results for credit notes: 49_ExemptSalesSpecialSchemeCreditNoteCorr 49_SalesStandardRateCreditNote (49/64) 49_SalesHigherReducedRateCreditNote (49/64) 49_SalesLowerReducedRateCreditNote (49/64) 49_SalesLowerReducedRateNegativeCorrection (49/62) 49_SalesHigherReducedRateNegativeCorrection (49/62) 49_SalesStandardRateNegativeCorrection (49/62) 49_SalesReverseChargeCreditNoteCorr 49_OtherExemptSalesCreditNoteCorr |
SECTION III INCOMING OPERATIONS
You can use the following table to determine how a lookup result that is preconfigured in the format is associated with a VAT declaration box.
A lookup result might generate an amount in several boxes, and the amounts might have different signs. Those boxes and signs are shown in parentheses. For example, for the 8185_PurchasesGoodsCreditNote lookup result, "(-81 +85/63)" indicates that the VAT base amount of the transaction is shown in box 81 as a negative value and in box 85 as a positive value, and the VAT amount of the transaction is shown in box 63 as a positive value.
Note
Boxes 81, 82, and 83 always contain the VAT base amount plus the amount of non-deductible VAT. Other boxes in this section contain the VAT base amount.
| Description | Box | Lookup result of Report field lookup |
|---|---|---|
| A. Amount of incoming operations taking into account the credit notes received and other corrections: - goods, raw materials and consumables | 81 | 81_PurchasesGoods (81/59) 81_PurchasesGoodsRegularizations (-81 +61) Lookup result for credit notes: 8185_PurchasesGoodsCreditNote (-81 +85/63) Lookup results for use tax: 8681_EUPurchasesGoodsUseTax (86/81 55/59) 8781_OtherPurchasesDomesticReverseChargeGoodsUseTax (87/81 56/59) 8781_OtherPurchasesImportsDeferredTaxGoodsUseTax (87/81 57/59) Lookup results for credit notes with use tax: 868184_EUPurchasesGoodsCreditNoteUseTax (-86/81 +84/61/62) 878185_OtherPurchasesDomesticReverseChargeGoodsCNUseTax (-87/81 +85/61/62) 878185_OtherPurchasesImportsDeferredTaxGoodsCNUseTax (-87/81 +85/61/62) |
| - services and miscellaneous goods | 82 | 82_PurchasesServicesMisc (82/59) 82_PurchasesServicesRegularizations (-82 +61) Lookup result for credit notes: 8285_PurchasesServicesMiscCreditNote (-82 +85/63) Lookup results for use tax: 8682_EUPurchasesMiscUseTax (86/82 55/59) 8782_OtherPurchasesDomesticReverseChargeMiscUseTax (87/82 56/59) 8782_OtherPurchasesImportsDeferredTaxMiscUseTax (87/82 57/59) 8882_EUPurchasesServicesUseTax (88/82 55/59) Lookup results for credit notes with use tax: 868284_EUPurchasesMiscCreditNoteUseTax (-86/82 +84/61/62) 878285_OtherPurchasesDomesticReverseChargeMiscCNUseTax (-87/82 +85/61/62) 878285_OtherPurchasesImportsDeferredTaxMiscCNUseTax (-87/82 +85/61/62) 888284_EUPurchasesServicesCreditNoteUseTax (-88/82 +84/61/62) |
| - company assets | 83 | 83_PurchasesCapitalGoods (83/59) 83_PurchasesCapitalGoodsRegularizations (-83 +61) Lookup result for credit notes: 8385_PurchasesCapitalGoodsCreditNote (-83 +85/63) Lookup results for use tax: 8683_EUPurchasesCapitalGoodsUseTax (86/83 55/59) 8783_OtherPurchasesDomesticReverseChargeCapitalGoodsUseTax (87/83 56/59) 8783_OtherPurchasesImportsDeferredTaxCapitalGoodsUseTax (87/83 57/59) Lookup results for credit notes with use tax: 868384_EUPurchasesCapitalGoodsCreditNoteUseTax (-86/83 +84/61/62) 878385_OtherPurchasesDomesticReverseChargeCapitalGoodsUseTax (-87/83 +85/61/62) 878385_OtherPurchasesImportsDeferredTaxCapitalGoodsUseTax (-87/83 +85/61/62) |
| B. Amount of credit notes received and negative corrections: | ||
| - with regard to the operations registered in boxes 86 and 88 | 84 | Lookup results for credit notes: 8684_EUPurchasesCreditNoteRC (-86 +84/62) 8884_EUPurchasesServicesCreditNoteRC (-88 +84/62) Lookup results for credit notes with use tax: 868184_EUPurchasesGoodsCreditNoteUseTax (-86/81 +84/61/62) 868284_EUPurchasesMiscCreditNoteUseTax (-86/82 +84/61/62) 868384_EUPurchasesCapitalGoodsCreditNoteUseTax (-86/83 +84/61/62) 888284_EUPurchasesServicesCreditNoteUseTax (-88/82 +84/61/62) |
| - with regard to the other operations of Box III | 85 | Lookup results for credit notes: 8185_PurchasesGoodsCreditNote (-81 +85/63) 8285_PurchasesServicesMiscCreditNote (-82 +85/63) 8785_OtherPurchasesImportsDeferredTaxCreditNote (-87 +85/62) Lookup results for credit notes with use tax: 878185_OtherPurchasesDomesticReverseChargeGoodsCNUseTax (-87/81 +85/61/62) 878285_OtherPurchasesDomesticReverseChargeMiscCNUseTax (-87/82 +85/61/62) 878385_OtherPurchasesDomesticReverseChargeCapitalGoodsUseTax (-87/83 +85/61/62) 878185_OtherPurchasesImportsDeferredTaxGoodsCNUseTax (-87/81 +85/61/62) 878285_OtherPurchasesImportsDeferredTaxMiscCNUseTax (-87/82 +85/61/62) 878385_OtherPurchasesImportsDeferredTaxCapitalGoodsUseTax (-87/83 +85/61/62) |
| C. Intra-Community acquisitions made in Belgium and ABC sales | 86 | 86_EUPurchasesRC (86/55) Lookup result for credit notes: 8684_EUPurchasesCreditNoteRC (-86 +84/62) Lookup results for use tax: 8681_EUPurchasesGoodsUseTax (86/81 55/59) 8682_EUPurchasesMiscUseTax (86/82 55/59) 8683_EUPurchasesCapitalGoodsUseTax (86/83 55/59) Lookup results for credit notes with use tax: 868184_EUPurchasesGoodsCreditNoteUseTax (-86/81 +84/61/62) 868284_EUPurchasesMiscCreditNoteUseTax (-86/82 +84/61/62) 868384_EUPurchasesCapitalGoodsCreditNoteUseTax (-86/83 +84/61/62) |
| D. Other incoming operations for which the VAT is due by the declarant | 87 | 87_OtherPurchasesDomesticReverseCharge (87/56) 87_OtherPurchasesImportsDeferredTax (87/57) Lookup results for credit notes: 8785_OtherPurchasesDomesticReverseChargeCreditNote (-87 +85/62) 8785_OtherPurchasesImportsDeferredTaxCreditNote (-87 +85/62) Lookup results for use tax: 8781_OtherPurchasesImportsDeferredTaxGoodsUseTax (87/81 57/59) 8782_OtherPurchasesImportsDeferredTaxMiscUseTax (87/82 57/59) 8783_OtherPurchasesImportsDeferredTaxCapitalGoodsUseTax (87/83 57/59) 8781_OtherPurchasesDomesticReverseChargeGoodsUseTax (87/81 56/59) 8782_OtherPurchasesDomesticReverseChargeMiscUseTax (87/82 56/59) 8783_OtherPurchasesDomesticReverseChargeCapitalGoodsUseTax (87/83 56/59) Lookup results for credit notes with use tax: 878185_OtherPurchasesImportsDeferredTaxGoodsCNUseTax (-87/81 +85/61/62) 878285_OtherPurchasesImportsDeferredTaxMiscCNUseTax (-87/82 +85/61/62) 878385_OtherPurchasesImportsDeferredTaxCapitalGoodsUseTax (-87/83 +85/61/62) 878185_OtherPurchasesDomesticReverseChargeGoodsCNUseTax (-87/81 +85/61/62) 878285_OtherPurchasesDomesticReverseChargeMiscCNUseTax (-87/82 +85/61/62) 878385_OtherPurchasesDomesticReverseChargeCapitalGoodsUseTax (-87/83 +85/61/62) |
| E. Intra-Community services with reverse charge | 88 | 88_EUPurchasesServicesRC (88/55) Lookup result for credit notes: 8884_EUPurchasesServicesCreditNoteRC (-88 +84/62) Lookup result for use tax: 8882_EUPurchasesServicesUseTax (88/82 55/59) Lookup result for credit notes with use tax: 888284_EUPurchasesServicesCreditNoteUseTax (-88/82 +84/61/62) |
SECTION IV TAX PAYABLE
You can use the following table to determine how a lookup result that is preconfigured in the format is associated with a VAT declaration box.
| Description | Box | Lookup result of Report field lookup |
|---|---|---|
| A. VAT on the operations indicated in: - the boxes 01, 02 and 03 | 54 | 01_SalesLowerReducedRate (01/54) 02_SalesHigherReducedRate (02/54) 03_SalesStandardRate (03/54) |
| - the boxes 86 and 88 | 55 | 86_EUPurchasesRC (86/55) 88_EUPurchasesServicesRC (88/55) Lookup results for use tax: 8681_EUPurchasesGoodsUseTax (86/81 55/59) 8682_EUPurchasesMiscUseTax (86/82 55/59) 8882_EUPurchasesServicesUseTax (88/82 55/59) 8683_EUPurchasesCapitalGoodsUseTax (86/83 55/59) |
| - box 87, with the exception of imports with reverse charge | 56 | 87_OtherPurchasesDomesticReverseCharge (87/56) Lookup results for use tax: 8781_OtherPurchasesDomesticReverseChargeGoodsUseTax (87/81 56/59) 8782_OtherPurchasesDomesticReverseChargeMiscUseTax (87/82 56/59) 8783_OtherPurchasesDomesticReverseChargeCapitalGoodsUseTax (87/83 56/59) |
| B. VAT on imports with reverse charge | 57 | 87_OtherPurchasesImportsDeferredTax (87/57) Lookup results for use tax: 8781_OtherPurchasesImportsDeferredTaxGoodsUseTax (87/81 57/59) 8782_OtherPurchasesImportsDeferredTaxMiscUseTax (87/82 57/59) 8783_OtherPurchasesImportsDeferredTaxCapitalGoodsUseTax (87/83 57/59) |
| C. Various VAT regularizations in favor of the State | 61 | 61_VATRegularizationsDue 81_PurchasesGoodsRegularizations (-81 +61) 82_PurchasesServicesRegularizations (-82 +61) 83_PurchasesCapitalGoodsRegularizations (-83 +61) Lookup results for credit notes with use tax: 868184_EUPurchasesGoodsCreditNoteUseTax (-86/81 +84/61/62) 868284_EUPurchasesMiscCreditNoteUseTax (-86/82 +84/61/62) 868384_EUPurchasesCapitalGoodsCreditNoteUseTax (-86/83 +84/61/62) 878185_OtherPurchasesDomesticReverseChargeGoodsCNUseTax (-87/81 +85/61/62) 878285_OtherPurchasesDomesticReverseChargeMiscCNUseTax (-87/82 +85/61/62) 878385_OtherPurchasesDomesticReverseChargeCapitalGoodsUseTax (-87/83 +85/61/62) 878185_OtherPurchasesImportsDeferredTaxGoodsCNUseTax (-87/81 +85/61/62) 878285_OtherPurchasesImportsDeferredTaxMiscCNUseTax (-87/82 +85/61/62) 878385_OtherPurchasesImportsDeferredTaxCapitalGoodsUseTax (-87/83 +85/61/62) 888284_EUPurchasesServicesCreditNoteUseTax (-88/82 +84/61/62) |
| D. Refundable VAT stated on credit notes received | 63 | Lookup results for credit notes: 8185_PurchasesGoodsCreditNote (-81 +85/63) 8285_PurchasesServicesMiscCreditNote (-82 +85/63) 8385_PurchasesCapitalGoodsCreditNote (-83 +85/63) |
| Total of the boxes 54, 55, 56, 57, 61 and 63 | XX | 54 + 55 + 56 + 57 + 61 + 63 |
SECTION V TAX DEDUCTIBLE
You can use the following table to determine how a lookup result that is preconfigured in the format is associated with a VAT declaration box.
| Description | Box | Lookup result of Report field lookup |
|---|---|---|
| A. Deductible VAT | 59 | 81_PurchasesGoods (81/59) 82_PurchasesServicesMisc (82/59) 83_PurchasesCapitalGoods (83/59) Lookup results for use tax: 8681_EUPurchasesGoodsUseTax (86/81 55/59) 8682_EUPurchasesMiscUseTax (86/82 55/59) 8683_EUPurchasesCapitalGoodsUseTax (86/83 55/59) 8781_OtherPurchasesDomesticReverseChargeGoodsUseTax (87/81 56/59) 8782_OtherPurchasesDomesticReverseChargeMiscUseTax (87/82 56/59) 8783_OtherPurchasesDomesticReverseChargeCapitalGoodsUseTax (87/83 56/59) 8781_OtherPurchasesImportsDeferredTaxGoodsUseTax (87/81 57/59) 8782_OtherPurchasesImportsDeferredTaxMiscUseTax (87/82 57/59) 8783_OtherPurchasesImportsDeferredTaxCapitalGoodsUseTax (87/83 57/59) 8882_EUPurchasesServicesUseTax (88/82 55/59) |
| B. Various VAT regularizations in favor of the declarant | 62 | 62_VATRegularizationsDeduction Lookup results for credit notes and corrections: 49_SalesLowerReducedRateNegativeCorrection (49/62) 49_SalesHigherReducedRateNegativeCorrection (49/62) 49_SalesStandardRateNegativeCorrection (49/62) 8684_EUPurchasesCreditNoteRC (-86 +84/62) 8884_EUPurchasesServicesCreditNoteRC (-88 +84/62) 8785_OtherPurchasesImportsDeferredTaxCreditNote (-87 +85/62) 8785_OtherPurchasesDomesticReverseChargeCreditNote (-87 +85/62) 8884_EUPurchasesServicesCreditNoteRC (-88 +84/62) Lookup results for credit notes with use tax:868184_EUPurchasesGoodsCreditNoteUseTax (-86/81 +84/61/62) 868284_EUPurchasesMiscCreditNoteUseTax (-86/82 +84/61/62) 868384_EUPurchasesCapitalGoodsCreditNoteUseTax (-86/83 +84/61/62) 878185_OtherPurchasesDomesticReverseChargeGoodsCNUseTax (-87/81 +85/61/62) 878285_OtherPurchasesDomesticReverseChargeMiscCNUseTax (-87/82 +85/61/62) 878385_OtherPurchasesDomesticReverseChargeCapitalGoodsUseTax (-87/83 +85/61/62) 878185_OtherPurchasesImportsDeferredTaxGoodsCNUseTax (-87/81 +85/61/62) 878285_OtherPurchasesImportsDeferredTaxMiscCNUseTax (-87/82 +85/61/62) 878385_OtherPurchasesImportsDeferredTaxCapitalGoodsUseTax (-87/83 +85/61/62) 888284_EUPurchasesServicesCreditNoteUseTax (-88/82 +84/61/62) |
| C. VAT to be recovered stated on credit notes issued | 64 | Lookup results for credit notes: 49_SalesStandardRateCreditNote (49/64) 49_SalesHigherReducedRateCreditNote (49/64) 49_SalesLowerReducedRateCreditNote (49/64) |
| Total of the boxes 59, 62 and 64 | YY | 59 + 62 + 64 |
SECTION VI BALANCE
| Description | Box | Calculation |
|---|---|---|
| Only one of the two following boxes can be filled in: | ||
| Tax due to the State: box XX - box YY | 71 | XX – YY, if XX >= YY |
| Amounts owed by the State: box YY - box XX | 72 | YY – XX, if YY > XX |
SECTION VII DEPOSIT
| Description | Box | Calculation |
|---|---|---|
| Actual VAT due for the period from December 1 to December 20 in the monthly declaration, or for the period from October 1 to December 20 in the quarterly declaration | 91 | The 91 Deposit amount to be paid in December input parameter in the user dialog box |
Purchase reverse charge VAT
If you configure sales tax codes to post incoming reverse charge VAT by using use tax, associate your sales tax codes with the lookup result of Report field lookup that contains "UseTax" in the name.
Alternatively, you can configure two separate sales tax codes: one for VAT due and one for VAT deduction. Then associate each code with the corresponding lookup results of Report field lookup.
For example, for taxable intra-community acquisitions, you configure sales tax code UT_S_EU with use tax and associate it with the 8681_EUPurchasesGoodsUseTax (86/81 55/59) lookup result of Report field lookup. In this case, tax amounts that use the UT_S_EU sales tax code are reflected in boxes 59 ("Deductible VAT") and 55 ("VAT on the operations indicated in the boxes 86, 88"). Tax bases are reflected in boxes 81 ("Amount of incoming operations: goods, raw materials and consumables") and 86 ("Intra-Community acquisitions made in Belgium and ABC sales").
Alternatively, you configure two sales tax codes:
- VAT_S_EU, which has a tax rate value of -25 percent
- InVAT_S_EU, which has a tax rate value of 25 percent
You then associate the codes with lookup results of Report field lookup in the following way:
- Associate VAT_S_EU with the EUPurchaseStandard (86/55) lookup result.
- Associate InVAT_S_EU with the EUPurchaseStandardDeduction (81/59) lookup result.
In this case, amounts that use the VAT_S_EU sales tax code are reflected in boxes 55 ("VAT on the operations indicated in the boxes 86, 88") and 86 ("Intra-Community acquisitions made in Belgium and ABC sales"). Amounts that use the InVAT_S_EU sales tax code are reflected in boxes 59 ("Deductible VAT") and 81 ("Amount of incoming operations: goods, raw materials and consumables").
For more information about how to configure reverse charge VAT, see Reverse charges.
Credit notes and negative corrections
In Belgium, amounts of credit notes and negative corrections are shown in separate boxes on the VAT declaration. Therefore, in the preceding tables, specific lookup results for Report field lookup are dedicated to credit notes and negative corrections.
Example: Sales
A sale of goods (Invoice 1) has a VAT base of 1,000.00 euros (EUR) and a VAT amount of 210.00 EUR. This sale can be shown in the following boxes:
- Box 03 ("Transactions for which the VAT is due by the declarant: at the rate of 21 pc."): 1,000.00
- Box 54 ("VAT on the operations indicated in the boxes 01, 02 and 03"): 210.00
A credit note (Credit note 1) that is issued or a negative correction for the preceding invoice has a VAT base of -300.00 EUR and a VAT amount of -63.00 EUR. This credit note or correction can be shown in the following boxes:
- Box 49 ("Amount of credit notes issued and negative corrections with regard to other operations of Section II"): 300.00
- Box 64 ("VAT to be recovered stated on credit notes issued"): 63.00
Example: Purchases
A purchase of goods (Invoice 2) has a VAT base of 1,000.00 EUR and a VAT amount of 210.00 EUR. This purchase can be shown in the following boxes:
- Box 81 ("Amount of incoming operations taking into account the credit notes received and other corrections - goods, raw materials and consumables"): 1,000.00
- Box 59 ("Deductible VAT"): 210.00
A credit note (Credit note 2) that is received or a negative correction for the preceding invoice has a VAT base of -400 EUR and a VAT amount of -84 EUR. This credit note or correction can be shown in the following boxes:
- Box 81 ("Amount of incoming operations taking into account the credit notes received and other corrections - goods, raw materials and consumables"): -400.00
- Box 85 ("Amount of credit notes issued and negative corrections with regard to the other operations of Box III"): 400.00
- Box 63 ("Refundable VAT stated on credit notes received"): 84.00
Sales transaction and purchase transaction overview
In Belgium, you can generate a list of sales and purchase transactions.
The following examples show what these reports look like for the examples in the previous section.
Example: Sales transactions
| Document number | Box 03 | Box 54 | Box 49 | Box 64 |
|---|---|---|---|---|
| Invoice 1 | 1,000.00 | 210.00 | 00.00 | 00.00 |
| Credit note 1 | 00.00 | 00.00 | 300.00 | 63.00 |
Example: Purchases transactions
| Document number | Box 81 | Box 59 | Box 85 | Box 63 |
|---|---|---|---|---|
| Invoice 2 | 1,000.00 | 210.00 | 00.00 | 00.00 |
| Credit note 2 | -400.00 | 00.00 | 400.00 | 84.00 |
Set up a VAT declaration for Belgium
Configure system parameters
To generate a VAT declaration, you must configure the enterprise tax number.
- Go to Organization administration > Organizations > Legal entities.
- Select the legal entity, and then select Registration IDs.
- Select or create the address in Belgium, and then, on the Registration ID FastTab, select Add.
- In the Registration type field, select the registration type that is dedicated to Belgium, and that uses the Enterprise Id registration category.
- In the Registration number field, enter the tax number in the format BTW BE 1234.567.890.
- On the General tab, in the Effective field, enter the date when the number becomes effective.
For more information about how to set up registration categories and registration types, see Registration IDs.
Import ER configurations
- Open the Electronic reporting workspace, and import the following ER formats:
- VAT declaration XML (BE)
- VAT Declaration Excel (BE)
For more information, see Download ER configurations from the Global repository of Configuration service.
Set up application-specific parameters for VAT declaration fields
Note
We recommend that you enable the Use application specific parameters from previous versions of ER formats feature in the Feature management workspace. When this feature is enabled, parameters that are configured for earlier versions of an ER format automatically become applicable for later versions of the same format. If this feature isn't enabled, you must explicitly configure application-specific parameters for each format version. The Use application specific parameters from previous versions of ER formats feature is available in the Feature management workspace as of Dynamics 365 Finance version 10.0.23. For more information about how to set up the parameters of an ER format for each legal entity, see Set up the parameters of an ER format per legal entity.
To automatically generate a VAT declaration, associate sales tax codes in the application and lookup results in the ER configuration.
Set up application-specific parameters for Report field lookup
Follow these steps to define which sales tax codes generate which boxes on the VAT declaration.
Go to Workspaces > Electronic reporting and select Reporting configurations.
Select the VAT declaration XML (BE) configuration, and then select Configurations > Application specific parameters > Setup.
On the Application specific parameters page, on the Lookups FastTab, select Report field lookup.
On the Conditions FastTab, set the following fields to associate the sales tax codes and report fields.
Field Description Lookup result Select the value of the report field. For more information about the values and their assignment to VAT declaration rows, see the VAT declaration overview section earlier in this article. Tax code Select the sales tax code to associate with the report field. Posted tax transactions that use the selected sales tax code will be collected in the appropriate declaration box. We recommend that you separate sales tax codes in such a way that one sales tax code generates amounts in only one declaration box. Transaction classifier Select a transaction classifier. The following transaction classifiers are available: - Purchase (tax receivable) - PurchaseExempt (tax-exempt purchase) - PurchaseReverseCharge (tax receivable from a purchase reverse charge) - Sales (tax payable) - SalesExempt (tax-exempt sale) - SalesReverseCharge (tax payable from a purchase reverse charge) - Use tax (use tax) For each transaction classifier, a classifier for the credit note is also available. For example, one of these classifiers is PurchaseCreditNote (purchase credit note). Be sure to create two lines for each sales tax code: one that has the transaction classifier value and one that has the transaction classifier for the credit note value.
Note
Associate all sales tax codes with lookup results. If any sales tax codes should not generate values on the VAT declaration, associate them with the Other lookup result. There is a value for the Private lookup result. If you associate a sales tax code with the Private lookup result, the transaction amount that has the selected sales tax code won't be shown in any box of the VAT declaration. Instead, it will be shown in the Private column of the Purchase transactions report. You can identify purchases that are used for private purposes only setting up a sales tax code with Non deductible % field set to 100 percent. If purchases are partially used for private purposes, you should have separate sales tax codes for normal use and private use.
Credit notes and negative corrections
Important
Any negative tax transaction is classified as a credit note in the Transaction classifier field. Before you set up application-specific parameters, carefully review all types of negative operations in the application that are related to credit notes, negative corrections, and cancellations. Before you post any operations, decide whether you must configure additional sales tax codes for all or some negative transactions, or whether the same sales tax codes that you use for invoices can be used for some negative transactions.
The following examples show how different setting affect the results on the VAT declaration.
Scenario 1: An invoice and a negative invoice are posted by using the same sales tax code
For this example, an invoice has a VAT base of 1,000.00 EUR and a VAT amount of 210.00 EUR. A negative invoice has a VAT base of -600.00 and a VAT amount of -126.00 EUR. Both are posted by using the VAT_S sales tax code.
Case 1: Lookup results are set up in the following way.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 03_SalesStandardRate | 03/54 Transactions subject to the rate of 21 % | 1 | VAT_S | Sales |
| 49_SalesStandardRateCreditNote | 49/64 Credit notes issued in respect of transactions subject to the rate of 21 % [03] | 2 | VAT_S | SalesCreditNote |
In this case, the VAT declaration will show the following results:
- Box 03: 1,000.00
- Box 54: 210.00
- Box 49: 600.00
- Box 64: 126.00
Case 2: Lookup results are set up in the following way.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 03_SalesStandardRate | 03/54 Transactions subject to the rate of 21 % | 1 | VAT_S | Sales |
| 49_SalesStandardRateNegativeCorrection (49/62) | 49/62 Negative corrections in respect of transactions subject to the rate of 21 % [03] | 2 | VAT_S | SalesCreditNote |
In this case, the VAT declaration will show the following results:
- Box 03: 1,000.00
- Box 54: 210.00
- Box 49: 600.00
- Box 62: 126.00
Case 3: Lookup results are set up in the following way.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 03_SalesStandardRate | 03/54 Transactions subject to the rate of 21 % | 1 | VAT_S | Sales |
| 03_SalesStandardRate | 03/54 Transactions subject to the rate of 21 % | 2 | VAT_S | SalesCreditNote |
In this case, the VAT declaration will show the following results.
- Box 03: 400.00
- Box 54: 84.00
Scenario 2: An invoice and one negative invoice are posted by using the same sales tax code, but another negative invoice is posted by using a specially defined sales tax code
For this example, an invoice has a VAT base of 1,000.00 EUR and a VAT amount of 210.00 EUR. Negative invoice 1 has a VAT base of -600.00 and a VAT amount of -126.00 EUR. Negative invoice 2 has a VAT base of -100.00 and a VAT amount of -21.00.
The invoice and negative invoice 1 are posted by using the VAT_S sales tax code, but negative invoice 2 is posted by using a specially defined sales tax code, VAT_S_CN.
Lookup results are set up in the following way.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 03_SalesStandardRate | 03/54 Transactions subject to the rate of 21 % | 1 | VAT_S | Sales |
| 49_SalesStandardRateNegativeCorrection (49/62) | 49/62 Negative corrections in respect of transactions subject to the rate of 21 % [03] | 2 | VAT_S | SalesCreditNote |
| 49_SalesStandardRateCreditNote | 49/64 Credit notes issued in respect of transactions subject to the rate of 21 % [03] | 3 | VAT_S_CN | SalesCreditNote |
In this case, the VAT declaration will show the following results:
- Box 03: 1,000.00
- Box 54: 210.00
- Box 49: 700.00 (= 600.00 + 100.00)
- Box 64: 126.00
- Box 62: 21.00
Set up application-specific parameters for Advances related to Intra-community acquisitions
In Belgium, the Outgoing operations and Incoming operations reports include a column that should show the amount of advances that are related to intra-community acquisitions. You should have a separate sales tax code for these types of advances.
Follow these steps to define which sales tax codes generate the amount of advances that are related to intra-community acquisitions. These steps are a continuation of the steps in the Set up application-specific parameters for Report field lookup section.
On the Application specific parameters page, on the Lookups FastTab, select Advances related to Intra-community acquisitions.
On the Conditions FastTab, create a new line and set the following fields:
- Lookup result – Select Yes if the sales tax code is used for advances that are related to intra-community acquisitions.
- Tax code – Select a sales tax code.
On the Conditions FastTab, create a new line and set the following fields:
- Lookup result – Select No
- Tax code – Select Not blank to define that all other sales tax codes are not related to intra-community acquisitions.
Set up application-specific parameters for Nature
The Incoming operations report includes a Nature column that can show a description of goods and services.
Follow these steps to define which item sales tax groups generate which description of the nature on the report. These steps are continuation of the steps in the previous section.
On the Application specific parameters page, on the Lookups FastTab, select Nature.
On the Conditions FastTab, set the following fields:
- Lookup result – Define the text of the nature.
- Item tax group – Select an item sales tax group.
In the State field, change the value to Completed.
On the Action Pane, select Export to export the settings in an XML file. Then close the page.
Select the VAT declaration Excel (BE) configuration, and then select Configurations > Application specific parameters > Setup.
Select Import, and select the file that you exported earlier.
Set up the VAT reporting format for preview amounts in Excel
In the Feature management workspace, find and select the VAT statement format reports feature in the list, and then select Enable now.
Go to General ledger > Setup > General ledger parameters.
On the Sales tax tab, on the Tax options FastTab, in the VAT statement format mapping field, select the VAT declaration Excel (BE) ER format.
This format is printed when you run the Report sales tax for settlement period report. It's also printed when you select Print on the Sales tax payments page.
In the Special report section, check that Include corrections is set to Yes.
On the Tax authorities page, select the tax authority, and in the Report layout field, select Default.
If you're configuring the VAT declaration in a legal entity that has multiple VAT registrations, follow these steps.
- Go to General ledger > Setup > General ledger parameters.
- On the Sales tax tab, on the Electronic reporting for countries/regions FastTab, on the line for BEL select the VAT Declaration Excel (BE) ER format.
Set up electronic messages
Download and import the data package that has example settings for electronic messages
The data package contains electronic message settings that are used to preview the VAT declaration in Excel. You can extend these settings or create your own. For more information about how to work with electronic messaging and create your own settings, see Electronic messaging.
- In Microsoft Dynamics Lifecycle Services (LCS), in the Shared asset library, select Data package as the asset type, and then download BE VAT declaration package. The downloaded file is named BE VAT declaration package.zip.
- In Finance, in the Data management workspace, select Import.
- On the Import FastTab, in the Group name field, enter a name for the job.
- On the Selected entities FastTab, select Add file.
- In the Add file dialog box, verify that the Source data format field is set to Package, select Upload and add, and then select the zip file that you downloaded earlier.
- Select Close.
- After the data entities are uploaded, on the Action Pane, select Import.
- Go to Tax > Inquiries and reports > Electronic messages > Electronic messages and validate the electronic message processing that you imported (BE VAT declaration).
Configure electronic messages
- Go to Tax > Setup > Electronic messages > Populate records actions.
- Select the line for BE Populate VAT return records, and then select Edit query.
- Use the filter to specify the settlement periods to include on the report.
- If you must report tax transactions from other settlement periods in a different declaration, create a new Populate records action, and select the appropriate settlement periods.
Preview the VAT declaration, incoming transactions, and outgoing transactions in Excel
Preview the VAT declaration in Excel from the Report sales tax for settlement period periodic task
Go to Tax > Periodic tasks > Declarations > Sales tax > Report sales tax for settlement period.
Set the following fields.
Field Description Settlement period Select the settlement period. From date Select the start date of the reporting period. Select OK, and then, in the Electronic report parameters dialog box, set the following fields.
Field Description 91 Deposit amount to be paid in December Enter the amount, if applicable. Generate reports Select the reports that should be generated: - Incoming operations - Outgoing operations- VAT declaration preview Include fields Select the columns that should be visible on the Incoming operations and Outgoing operations reports, in addition to the Date, Supplier, and Customer name columns: - Document date- Document number - Account - Voucher - Vat ID Select OK, and review the Excel report.
Settle and post sales tax
Go to Tax > Periodic tasks > Declarations > Sales tax > Settle and post sales tax.
Set the following fields.
Field Description Settlement period Select the settlement period. From date Select the start date of the reporting period. Select OK.
Preview the VAT declaration, incoming operations, and outgoing operations in Excel from a sales tax payment
- Go to Tax > Inquiries and reports > Sales tax inquiries > Sales tax payments, and select a sales tax payment line.
- Select Print report, and then select OK.
- Review the Excel file that is generated for the selected sales tax payment line.
Note
The report is generated only for the selected line of the sales tax payment. If you must generate, for example, a corrective declaration that contains all corrections for the period, or a replacement declaration that contains original data and all corrections, use the Report sales tax for settlement period periodic task.
Generate a VAT declaration, incoming operations, and outgoing operations from electronic messages
When you use electronic messages to generate the report, you can collect tax data from multiple legal entities. For more information, see the Run a VAT declaration for multiple legal entities section later in this article.
The following procedure applies to the electronic message processing example that you imported earlier from the LCS Shared asset library.
- Go to Tax > Inquiries and reports > Electronic messages > Electronic messages.
- In the left pane, select BE VAT declaration.
- On the Messages FastTab, select New, and then, in the Run processing dialog box, select OK.
- Select the message line that is created, enter a description, and then specify the start and end dates for the declaration.
Note
Steps 5 through 7 are optional.
Optional: On the Messages FastTab, select Collect data, and then select OK. The sales tax payments that were generated earlier are added to the message. For more information, see the Settle and post sales tax section earlier in this article. If you skip this step, you can still generate a VAT declaration by using the Tax declaration version field in the Declaration dialog box.
Optional: On the Message items FastTab, review the sales tax payments that are transferred for processing. By default, all sales tax payments of the selected period that weren't included in any other message of the same processing are included.
Optional: Select Original document to review the sales tax payments or select Delete to exclude sales tax payments from processing. If you skip this step, you can still generate a VAT declaration by using the Tax declaration version field in the Declaration dialog box.
On the Messages FastTab, select Update status. In the Update status dialog box, select Ready to generate, and then select OK. Verify that the message status is changed to Ready to generate.
Select Generate report. To preview the VAT declaration amounts, in the Run processing dialog box, select Preview report, and then select OK.
In the Electronic reporting parameters dialog box, set the fields as described in the Preview the VAT declaration in Excel from the Report sales tax for settlement period periodic task section earlier in this article, and then select OK.
Select the Attachments button (paper clip symbol) in the upper-right corner of the page, and then select Open to open the file. Review the amounts in the Excel documents.
Select Generate report.
To generate a report in XML format, in the Run processing dialog box, select Generate report, and then select OK.
Set the following fields.
Field Description Report periodicity Select Monthly or Quarterly. 61 VAT regularizations due amount carried over 62 VAT regularizations deduction amount carried over 81 Purchases goods amount carried over 82 Purchases services amount carried over 83 Purchases capital goods amount carried over 86 EU purchases goods amount carried over 87 Other purchases with VAT payable amount carried over 88 EU purchases services amount carried over In these fields, you can enter an amount that will be added to the subsequent box amount. You can enter a negative amount. For example, you might have to set these fields if the amount in a box was negative in the previous period, and you had to report 0 (zero) because negative amounts aren't allowed for the box. However, you can carry over the amount from the previous period to the current period. 91 Deposit amount to be paid in December Enter the amount, if applicable. Replaced VAT declaration Enter the number of the declaration that you're replacing, if you're reporting corrections. Request for reimbursement Select Yes, or leave the value set to No. Request for payment forms Select Yes, or leave the value set to No. Nil annual listing Select Yes, or leave the value set to No. Select OK
Select the Attachments button (paper clip symbol) in the upper-right corner of the page, and download the electronic file that was generated. You should then manually upload this file to the government portal.
Run a VAT declaration for multiple legal entities
To use the formats to report the VAT declaration for a group of legal entities, you must first set up the application-specific parameters of the ER formats for sales tax codes from all required legal entities.
Set up electronic messages to collect tax data from several legal entities
Follow these steps to set up electronic messages to collect data from multiple legal entities.
Go to Workspaces > Feature management.
Find and select the Cross-company queries for the populate records actions feature in the list, and then select Enable now.
Go to Tax > Setup > Electronic messages > Populate records actions.
On the Populate records action page, select the line for BE Populate VAT return records.
In the Datasources setup grid, a new Company field is available. For existing records, this field shows the identifier of the current legal entity.
In the Datasources setup grid, add a line for each additional legal entity that must be included in reporting. For each new line, set the following fields.
Field Description Name Enter a value that will help you understand where this record comes from. For example, enter VAT payment of Subsidiary 1. Message item type Select VAT return. This value is the only value that is available for all the records. Account type Select All. Master table name Specify TaxReportVoucher for all the records. Document number field Specify Voucher for all the records. Document date field Specify TransDate for all the records. Document account field Specify TaxPeriod for all the records. Company Select the ID of the legal entity. User query This checkbox is automatically selected when you define criteria by selecting Edit query. For each new line, select Edit query, and specify a related settlement period for the legal entity that is specified in the Company field on the line.
When the setup is complete, the Collect data function on the Electronic messages page collects sales tax payments from all the legal entities that you defined.
Migrating a setup of reporting codes to a setup of application-specific parameters
This section provides recommendations about how to migrate your setup of the INTERVAT declaration that is based on the reporting codes framework to the setup of VAT declaration (BE) that is based on application-specific parameters in the Electronic reporting workspace.
Note
In the examples that follow, the same sales tax code is used for different types of transactions: domestic sales, intra-community sales, domestic purchases, intra-community purchases, and so on. This approach has been used only for the purpose of illustration. For an easier experience when you reconcile your taxes, we recommend that you to create as many sales tax codes as possible, so that each sales tax code can uniquely identify a specific transaction type. Then, during a tax audit, you will be able to explain the source of each transaction based on the sales tax code and will have to use only standard sales tax reconciliation reports.
Additionally, in the examples, all negative tax transactions are configured so that they are considered credit notes. This approach has also been used only for the purpose of illustration. To configure the correct settings, you should consider the information in the Credit notes and negative corrections section earlier in this article.
The tables in this section use the following abbreviations:
- ICA – Intra-community acquisitions
- ICS – Intra-community supplies
Commercial goods and services at a standard rate
For example, for the following sales tax code:
| Sales tax code | Percentage | Comment |
|---|---|---|
| CommGoods | 21 | Commercial goods and services that are traded within Belgium and the European Union (EU) |
You have the following setup of reporting codes.
| Transaction | Taxable sales | Sales tax payable | Tax free sales (ICS) | Taxable purchases | Sales tax receivable | Tax free purchases | Taxable import | Offset taxable import | Use tax | Offset use tax |
|---|---|---|---|---|---|---|---|---|---|---|
| Invoice | 03 | 54 | 46 | 81 | 59 | 81 | 86 | 59 | 55 | |
| Credit note | 49 | 64 | 48 | -81+85 | 63 | -81 +84 | -86 | 61 | 62 |
In this case, you can have the following setup of application-specific parameters.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 03_SalesStandardRate | 03/54 Transactions subject to the rate of 21 % | 1 | CommGoods | Sales |
| 49_SalesStandardRateCreditNote | 49/64 Credit notes issued in respect of transactions subject to the rate of 21 % [03] | 2 | CommGoods | SalesCreditNote |
| 46_EUSales | 46 Exempt intra-community supplies made in Belgium and ABC sales | 3 | CommGoods | SalesExempt |
| 48_EUSalesCreditNoteCorr | 48 Credit notes issued and negative corrections in respect of exempt intra-community supplies made in Belgium and ABC sales [46] | 4 | CommGoods | SalesExemptCreditNote |
| 81_PurchasesGoods | 81/59 Purchases of commercial goods, rawmaterials and consumables (for Tax base - taking into account the credit notes received and other corrections) | 5 | CommGoods | Purchase |
| 8185_PurchasesGoodsCreditNote | -81 +85/63 Credit notes received and negative corrections relating to purchases of commercial goods, rawmaterials and consumables | 6 | CommGoods | PurchaseCreditNote |
| 8681_EUPurchasesGoodsUseTax | 86/81 55/59 Intra-Community acquisitions of commercial goods, rawmaterials and consumables carried out in Belgium and ABC sales - UseTax | 7 | CommGoods | UseTax |
| 868184_EUPurchasesGoodsCreditNoteUseTax | -86/81 +84/61/62 Credit notes received and negative corrections relating to purchases of commercial goods, rawmaterials and consumables - UseTax | 8 | CommGoods | UseTaxCreditNote |
Commercial goods and services at a reduced rate
For example, for the following sales tax code:
| Sales tax code | Percentage | Comment |
|---|---|---|
| RedComGood | 6 | Items/goods (but not services) that have a reduced sales tax and are traded within Belgium and the EU |
You have the following setup of reporting codes.
| **Transaction ** | Taxable sales | Sales tax payable | Tax free sales (ICS) | Taxable purchases | Sales tax receivable | Tax free purchases | Taxable import | Offset taxable import | Use tax | Offset use tax |
|---|---|---|---|---|---|---|---|---|---|---|
| Invoice | 01 | 54 | 46 | 81 | 59 | 81 | 86 | 59 | 55 | |
| Credit note | 49 | 64 | 48 | -81 +85 | 63 | -81 +84 | -86 | 61 | 62 |
In this case, you can have the following setup of application-specific parameters.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 01_SalesLowerReducedRate | 01/54 Transactions subject to the rate of 6 % | 1 | RedComGood | Sales |
| 49_SalesLowerReducedRateCreditNote | 49/64 Credit notes issued in respect of transactions subject to the rate of 6 % [01] | 2 | RedComGood | SalesCreditNote |
| 46_EUSales | 46 Exempt intra-community supplies made in Belgium and ABC sales | 3 | RedComGood | SalesExempt |
| 48_EUSalesCreditNoteCorr | 48 Credit notes issued and negative corrections in respect of exempt intra-community supplies made in Belgium and ABC sales [46] | 4 | RedComGood | SalesExemptCreditNote |
| 81_PurchasesGoods | 81/59 Purchases of commercial goods, rawmaterials and consumables (for Tax base - taking into account the credit notes received and other corrections) | 5 | RedComGood | Purchase |
| 8185_PurchasesGoodsCreditNote | -81 +85/63 Credit notes received and negative corrections relating to purchases of commercial goods, rawmaterials and consumables | 6 | RedComGood | PurchaseCreditNote |
| 8681_EUPurchasesGoodsUseTax | 86/81 55/59 Intra-Community acquisitions of commercial goods, rawmaterials and consumables carried out in Belgium and ABC sales - UseTax | 7 | RedComGood | UseTax |
| 868184_EUPurchasesGoodsCreditNoteUseTax | -86/81 +84/61/62 Credit notes received and negative corrections relating to purchases of commercial goods, rawmaterials and consumables - UseTax | 8 | RedComGood | UseTaxCreditNote |
Commercial goods for trade outside the EU
For example, for the following sales tax code:
| Sales tax code | Percentage | Comment |
|---|---|---|
| ComGood-3 | 21 | Commercial goods that are imported from or exported to other countries/regions |
You have the following setup of reporting codes.
| Transaction | Taxable sales | Sales tax payable | Tax free sales (ICS) | Taxable purchases | Sales tax receivable | Tax free purchases | Taxable import | Offset taxable import | Use tax | Offset use tax |
|---|---|---|---|---|---|---|---|---|---|---|
| Invoice | 47 | 81 | 59 | 81 | 81 | 87 | 59 | 57 | ||
| Credit note | 49 | -81 +85 | 63 | -81 +85 | -81 +85 | -87 | 61 | 62 |
In this case, you can have the following setup of application-specific parameters.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 47_OtherExemptSales | 47 Other exempt transactions and other transactions carried out abroad | 1 | ComGood-3 | SalesExempt |
| 49_ExemptSalesSpecialSchemeCreditNoteCorr | 49 Credit notes issued and negative corrections in respect of transactions subject to special regulations [00] | 2 | ComGood-3 | SalesExemptCreditNote |
| 81_PurchasesGoods | 81/59 Purchases of commercial goods, rawmaterials and consumables (for Tax base - taking into account the credit notes received and other corrections) | 3 | ComGood-3 | Purchase |
| 8185_PurchasesGoodsCreditNote | -81 +85/63 Credit notes received and negative corrections relating to purchases of commercial goods, rawmaterials and consumables | 4 | ComGood-3 | PurchaseCreditNote |
| 81_PurchasesGoods | 81/59 Purchases of commercial goods, rawmaterials and consumables (for Tax base - taking into account the credit notes received and other corrections) | 5 | ComGood-3 | PurchaseExempt |
| 8185_PurchasesGoodsCreditNote | -81 +85/63 Credit notes received and negative corrections relating to purchases of commercial goods, rawmaterials and consumables | 6 | ComGood-3 | PurchaseExemptCreditNote |
| 8781_OtherPurchasesImportsDeferredTaxGoodsUseTax | 87/81 57/59 Other purchases of commercial goods, rawmaterials and consumables for which VAT is due by the declarant (imports with deferred tax collection) - UseTax | 7 | ComGood-3 | UseTax |
| 878185_OtherPurchasesImportsDeferredTaxGoodsCNUseTax | -87/81 +85/61/62 Credit notes received and negative corrections relating to other purchases of commercial goods, rawmaterials and consumables for which VAT is due by the declarant (imports with deferred tax collection) - UseTax | 8 | ComGood-3 | UseTaxCreditNote |
Services at a standard rate and goods purchased for internal use
For example, for the following sales tax code:
| Sales tax code | Percentage | Comment |
|---|---|---|
| Service21 | 21 | Services and internally used goods that are traded within Belgium, the EU, and other countries/regions |
You have the following setup of reporting codes.
| Transaction | Taxable sales | Sales tax payable | Tax free sales (ICS) | Taxable purchases | Sales tax receivable | Tax free purchases | Taxable import | Offset taxable import | Use tax | Offset use tax |
|---|---|---|---|---|---|---|---|---|---|---|
| Invoice | 03 | 54 | 47 | 82 | 59 | 82 | 82 | |||
| Credit note | 49 | 64 | 49 | -82 +85 | 63 | -82 +85 | -82 +85 |
In this case, you can have the following setup of application-specific parameters.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 03_SalesStandardRate | 03/54 Transactions subject to the rate of 21 % | 1 | Service21 | Sales |
| 49_SalesStandardRateCreditNote | 49/64 Credit notes issued in respect of transactions subject to the rate of 21 % [03] | 2 | Service21 | SalesCreditNote |
| 47_OtherExemptSales | 47 Other exempt transactions and other transactions carried out abroad | 3 | Service21 | SalesExempt |
| 49_ExemptSalesSpecialSchemeCreditNoteCorr | 49 Credit notes issued and negative corrections in respect of transactions subject to special regulations [00] | 4 | Service21 | SalesExemptCreditNote |
| 82_PurchasesServicesMisc | 82/59 Purchases of services and miscellaneous goods (for Tax base - taking into account the credit notes received and other corrections) | 5 | Service21 | Purchase |
| 8285_PurchasesServicesMiscCreditNote | -82 +85/63 Credit notes received and negative corrections relating to purchases of services and miscellaneous goods | 6 | Service21 | PurchaseCreditNote |
| 82_PurchasesServicesMisc | 82/59 Purchases of services and miscellaneous goods (for Tax base - taking into account the credit notes received and other corrections) | 7 | Service21 | PurchaseExempt |
| 8285_PurchasesServicesMiscCreditNote | -82 +85/63 Credit notes received and negative corrections relating to purchases of services and miscellaneous goods | 8 | Service21 | PurchaseExemptCreditNote |
Note
In this example, don't post the UseTax purchase, and don't set up UseTax in the application-specific parameters. Use the taxable purchases or tax free purchases transaction for the purchase of services from outside Belgium.
Capital goods
For example, for the following sales tax code:
| Tax code | Percentage | Comment |
|---|---|---|
| Capital21 | 21 | Capital items that are traded within Belgium and the EU |
You have the following setup of reporting codes.
| Transaction | Taxable sales | Sales tax payable | Tax free sales (ICS) | Taxable purchases | Sales tax receivable | Tax free purchases | Taxable import | Offset taxable import | Use tax | Offset use tax |
|---|---|---|---|---|---|---|---|---|---|---|
| Invoice | 03 | 54 | 46 | 83 | 59 | 83 | 86 | 59 | 55 | |
| Credit note | 49 | 64 | 48 | -83 +85 | 63 | -83 +84 | -86 | 61 | 62 |
In this case, you can have the following setup of application-specific parameters.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 03_SalesStandardRate | 03/54 Transactions subject to the rate of 21 % | 1 | Capital21 | Sales |
| 49_SalesStandardRateCreditNote | 49/64 Credit notes issued in respect of transactions subject to the rate of 21 % [03] | 2 | Capital21 | SalesCreditNote |
| 46_EUSales | 46 Exempt intra-community supplies made in Belgium and ABC sales | 3 | Capital21 | SalesExempt |
| 48_EUSalesCreditNoteCorr | 48 Credit notes issued and negative corrections in respect of exempt intra-community supplies made in Belgium and ABC sales [46] | 4 | Capital21 | SalesExemptCreditNote |
| 83_PurchasesCapitalGoods | 83/59 Purchases of capital goods (for Tax base - taking into account the credit notes received and other corrections) | 5 | Capital21 | Purchase |
| 8385_PurchasesCapitalGoodsCreditNote | -83 +85/63 Credit notes received and negative corrections | 6 | Capital21 | PurchaseCreditNote |
| 8683_EUPurchasesCapitalGoodsUseTax | 86/83 55/59 Intra-Community acquisitions of capital goods carried out in Belgium and ABC sales - UseTax | 7 | Capital21 | UseTax |
| 868384_EUPurchasesCapitalGoodsCreditNoteUseTax | -86/83 +84/61/62 Credit notes received and negative corrections relating to purchases of capital goods - UseTax | 8 | Capital21 | UseTaxCreditNote |
Special services
For example, for the following sales tax code:
| Sales tax code | Percentage | Comment |
|---|---|---|
| SpecServ | 0 | Special services, where sales tax will be paid by the recipient |
You have the following setup of reporting codes.
| Transaction | Taxable sales | Sales tax payable | Tax free sales (ICS) | Taxable purchases | Sales tax receivable | Tax free purchases | Taxable import | Offset taxable import | Use tax | Offset use tax |
|---|---|---|---|---|---|---|---|---|---|---|
| Invoice | 45 | 82 | 87 | |||||||
| Credit note | 49 | -82 +85 | -87 |
In this case, you can have the following setup of application-specific parameters.
| Lookup result | Label | Line | Tax code | Transaction classifier |
|---|---|---|---|---|
| 46_EUSales | 46 Exempt intra-community supplies made in Belgium and ABC sales | 3 | Capital21 | SalesExempt |
| 48_EUSalesCreditNoteCorr | 48 Credit notes issued and negative corrections in respect of exempt intra-community supplies made in Belgium and ABC sales [46] | 4 | Capital21 | SalesExemptCreditNote |
| 8782_OtherPurchasesDomesticReverseChargeMiscUseTax | 87/82 56/59 Other purchases of miscellaneous goods for which VAT is due by the declarant (domestic reverse charge) - UseTax | 7 | Capital21 | UseTax |
| 878285_OtherPurchasesDomesticReverseChargeMiscCNUseTax | -87/82 +85/61/62 Credit notes received and negative corrections relating to other purchases of miscellaneous goods for which VAT is due by the declarant (domestic reverse charge) - UseTax | 8 | Capital21 | UseTaxCreditNote |
Examples of posting and reporting
The examples in this section are provided for the setup of application-specific parameters for the Commercial goods and services at a standard rate section earlier in this article.
Example 1: Sale in Belgium
This example shows a sale in Belgium, where the invoice net amount is 1,000 EUR plus 21-percent sales tax.
Posting
| Account | Debit | Credit |
|---|---|---|
| Customer | 1,210.00 | |
| Sale | 1,000.00 | |
| Outgoing sales tax | 210.00 |
Reporting
| Field in sales tax report | Amount |
|---|---|
| Field 03 | 1,000.00 |
| Field 54 | 210.00 |
Example 2: Credit note for a sale in Belgium
This example shows a credit note for a sale in Belgium, where the credit note net amount is 1,000 EUR plus 21-percent sales tax.
Posting
| Account | Debit | Credit |
|---|---|---|
| Customer | 1,210.00 | |
| Sale | 1,000.00 | |
| Outgoing sales tax | 210.00 |
Reporting
| Field in sales tax report | Amount |
|---|---|
| Field 49 | 1,000.00 |
| Field 64 | 210.00 |
Example 3: Purchase in Belgium
This example shows a purchase in Belgium, where the invoice net amount is 1,000 EUR plus 21-percent sales tax.
Posting
| Account | Debit | Credit |
|---|---|---|
| Vendor | 1,210.00 | |
| Cost | 1,000.00 | |
| Incoming sales tax | 210.00 |
Reporting
| Field in sales tax report | Amount |
|---|---|
| Field 81 | 1,000.00 |
| Field 59 | 210.00 |
Example 4: Credit note for a purchase in Belgium
This example shows a credit note for a purchase in Belgium, where the credit note net amount is 1,000 EUR plus 21-percent sales tax.
Posting
| Account | Debit | Credit |
|---|---|---|
| Vendor | 1,210.00 | |
| Cost | 1,000.00 | |
| Incoming sales tax | 210.00 |
Reporting
| Field in sales tax report | Amount |
|---|---|
| Field 81 | -1,000.00 |
| Field 85 | 1,000.00 |
| Field 63 | 210.00 |
Example 5: Intra-community acquisition
This example shows an intra-community acquisition (that is, an acquisition from a vendor that is in the EU but outside Belgium), where the invoice net amount is 1,000 EUR. Belgian 21-percent sales tax will have to be self-accounted.
Posting
| Account | Debit | Credit |
|---|---|---|
| Vendor | 1,000.00 | |
| Cost | 1,000.00 | |
| Import (self-accounted) sales tax | 210.00 | |
| Import (self-accounted) sales tax offset | 210.00 |
Reporting
| Field in sales tax report | Amount |
|---|---|
| Field 81 | 1,000.00 |
| Field 86 | 1,000.00 |
| Field 59 | 210.00 |
| Field 55 | 210.00 |
Example 6: Credit note for an intra-community acquisition
This example shows a credit note for an intra-community acquisition (that is, an acquisition from a vendor that is in the EU but outside Belgium), where the credit note net amount is 1,000 EUR. Belgian 21-percent sales tax will have to be self-accounted.
Posting
| Account | Debit | Credit |
|---|---|---|
| Vendor | 1,000.00 | |
| Cost | 1,000.00 | |
| Import (self-accounted) sales tax | 210.00 | |
| Import (self-accounted) sales tax set off | 210.00 |
Reporting
| Field in sales tax report | Amount |
|---|---|
| Field 81 | -1,000.00 |
| Field 86 | -1,000.00 |
| Field 84 | 1,000.00 |
| Field 61 | 210.00 |
| Field 62 | 210.00 |
Example 7: Intra-community supply
This example shows intra-community supply (that is, supply to a customer that is in another EU member state and has a sales tax registration number in that member state), where the invoice net amount is 1,000 EUR and is tax-free.
Posting
| Account | Debit | Credit |
|---|---|---|
| Customer | 1,000.00 | |
| Sale | 1,000.00 |
Reporting
| Field in sales tax report | Amount |
|---|---|
| Field 46 | 1,000.00 |
Example 8: Credit note for intra-community supply
This example shows a credit note for intra-community supply (that is, supply to a customer that is in another EU member state and has a sales tax registration number in that member state), where the credit note net amount is 1,000 EUR.
Reporting
| Field in sales tax report | Amount |
|---|---|
| Field 48 | 1,000.00 |
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