The annual client listing for self-employed individuals in Belgium

The annual client listing, or VAT listing, is a list of all Belgian companies to whom you have invoiced at least €250 (excluding VAT) over the past year. You must always submit the customer listing for your clients from the previous year by the end of March via Intervat.

Thanks to the client listing, the VAT administration gains valuable insights, such as which companies are doing business with each other. But do all companies need to submit this client listing? And which clients exactly appear on your VAT listing? We’ll tell you all about it in this blog.

Do I need to submit the annual client listing?

• All VAT-registered companies: regardless of whether you are self-employed as a primary or secondary occupation, own a sole proprietorship or a company.
  
• Small businesses that are exempt from VAT (max. annual turnover of €25,000).
  
• Non-VAT liable businesses, exempt from VAT due to the nature of their activities, do not need to submit a customer listing. If they have another activity that is VAT-liable, then they must submit a customer listing for that part only.

So, do not confuse the terms. A small business exempt from VAT must submit a customer listing, a non-VAT liable business does not.

The ‘nihil’ client listing: what if my client listing is empty?

If your customers are mainly private individuals or do you mostly invoice smaller amounts? Then there’s a real chance that your client listing remains empty. Depending on the type of business, there are important differences for the ‘nihil’ listing:

• As a VAT-liable self-employed individual, you must submit your client listing annually by March 30th, including a nihil listing.
• As a small business exempt from VAT, you only need to submit the client listing if it contains at least one client. Small businesses exempt from VAT thus do not need to submit a nil listing.

Which clients should be listed on the annual client listing?

On the VAT or customer listing, you mention:

• All Belgian customers (companies) to whom you have invoiced more than €250 (excluding VAT) in the past year.
• Both VAT-liable businesses and businesses exempt from VAT (small businesses with a turnover up to €25,000/year).

The following customers do not need to be on the customer listing:

• Private individuals
• Companies to whom you have invoiced less than €250 (excluding VAT)
• Businesses not liable for VAT due to the nature of their profession: doctors, dentists, etc.
• Foreign companies

How do I prepare a customer listing?

When preparing the customer listing, take the list of customers you worked with in the past year. Select the following customers:

• Companies to whom you have invoiced at least €250 (excluding VAT)
• Belgian companies
• VAT-liable businesses or small businesses exempt from VAT due to an annual income of less than €25,000.

Then submit this customer listing via Intervat. Here, consult our step-by-step guide for submitting your VAT listing via Intervat.

Accountable prepares your annual client listing in just one click

Are you an Accountable user? Then submitting the customer listing suddenly becomes a breeze.

If all your sales invoices are in Accountable, we will prepare the client listing for you. Moreover, Accountable timely reminds you of the deadline and provides instructions for submission via Intervat. If only life could always be that simple.

With Accountable, the VAT listing becomes a minor administrative obligation, which you can easily manage yourself. Want to know what the customer listing looks like and what more Accountable can do for you? Discover our app here.