VAT - Management of returns

Description

This table gives an overview, by calendar year, of the submission of VAT returns and their processing. The persons required to submit special VAT returns are the persons referred to in Article 25ter, § 1 of the VAT Code. The increase in the number of special VAT returns is the result of a recurrent action to identify missing special VAT returns, based on the data available in the VIES application, so that we can claim them. The General Administration of Taxation establishes a special account in particular when a taxable person does not file a VAT return. It can thus monitor the debts to be discharged and apply the specific fines. The increase in the number of special accounts in 2019 is, among other things, related to the increase in the number of bankruptcies. Indeed, the number of bankruptcies increased by 6% in 2019 compared to 2018. Since 2010, taxable persons have been obliged to submit their declarations via the Intervat application. They can enter a paper declaration only if they do not have sufficient technical means (computer and internet). In this case, they must request an exemption from the tax office. They must renew this application every year. In the case of VAT, a management verification may relate to one or more declarations. The General Administration of Taxation is a target group-oriented organisation made up of three administrations: the Individual Administration; the Administration for Small and Medium-sized Enterprises; the Administration of Large Enterprises. There are a few exceptions: Until 30 June 2020, the Public Administration also had the Eupen Multipurpose Centre, which dealt with all cases in the German-speaking region: individuals, small and medium-sized enterprises and large enterprises. This centre was abolished on 1 July 2020. The files are now processed by the P Liège and PME Liège centres according to the nature of the taxpayers concerned. The Small and Medium-sized Enterprises Administration also includes: the Brussels 4 control centre, which handles Members’ files; the Centre Étranger which, until 30 June 2020, dealt with all the files of non-residents (natural persons and companies). On July 1, 2020, the name "Centre Étranger" was changed to "Centre PME Matières Spécifiques". This centre is responsible for: withholding tax and withholding tax for all taxpayers and for all non-residents; tax on non-residents; VAT for non-residents who are subject to VAT; taxes treated as income taxes; miscellaneous taxes. The Administration Particuliers now handles the files of non-residents - natural persons who are not subject to VAT. N.B.: The Eupen Multipurpose Centre processed the declarations entered in the accounts for the Individual Administration. Legend: 0 = zero value. Empty cell = no value possible. N/B = data not available.

Resources

Name Format Description Link
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/btw-beheer-aangiften.xlsx

Tags

  • traitement-des-déclarations
  • niet-ingediende-aangiften
  • ingediende-aangiften
  • behandeling-van-de-aangiften
  • aangiften
  • type-aangiften
  • btw
  • types-de-déclarations
  • traitement-des-déclarations-non-rentrées
  • déclarations-non-rentrées
  • déclarations
  • déclarations-rentrées
  • tva
  • behandeling-van-de-niet-indieners
  • kanaal-van-indiening
  • canal-d'introduction

Topics

  • GOVE
  • ECON

Categories