hi VISMA community, I'm thinking to start opening sales to BEL and have a few doubts.
My business is mainly B2C (only private individuals), sell online through my website and different channels, currently I only sell in NL and do apply VAT code high tariff 21% goods.
I have read that if I open sales to BELGIUM, being below limit threshold now 35000eur ( 10000 eur from July 1st), i do have to charge Dutch VAT to customers, so 21% VAT goods.
If I continue using the same sales category by default 21% Goods on all my invoices to my Dutch and Belgium customers. How do I make the distinction between Turnover Netherlands and Turnover Belgium for my quarterly VAT declaration? Because all the Turnover will probably go to same G/L account 8100 Omzet Hoog and this means that all Turnover ( Dutch & Belgium) would go into section 1a . Leveringen/Diensten belast met hoog tarief in the VAT declaration.
When if not mistaken that Dutch Turnover needs to go into section 1a , and Belgium Turnover into section 3b. Leveringen naar of diensten binnen de EU.
When you stay below limit threshold and you want a distinction between turnover NL and BEL B2C you have to add a new sales category with linked a new general ledger account turnover. Section 3b is only for B2B sales goods 21%.
When you exceed the threshold then you have to registrate as vat-entrepreneur and vat-report in Belgium.
You can find more information on the website of the Tax Authorities and another knowledge webpage:
hi @Remko Gerritsen I did read those articles. Thanks.
1) So basically, if I stay below limit threshold both turnover of Netherlands and Belgium will be treated under same section 1a. Deliveries / Services taxed at a high rate in the VAT declaration. And this means that I am not obliged ( or it is no needed) to make a separation of Turnover Netherlands and Turnover Belgium within my normal bookkeeping unless I want to do it and in that case I should add a sales category linked to new ledger account turnover. Correct?
2)What about situation above limit threshold? Of course, I need to register to get a VAT number in BEL, and file VAT report with Belgium authorities. But in that case, I assume I need to have a separate sales category with a separate ledger account of Turnover Belgium to keep track of my correct Belgium Turnover and not mix it with Netherlands turnover. Correct?
1) The turnover of Netherlands and Belgium are NOT under the same section.
Turnover NL will be treated under section 1a and BEL under 3b in the VAT declaration.
To add a sales category is NOT needed. For more information watch this support video:
For the VAT schedule see link below:
2) That's correct.
Please contact us by telephone for further discussion and/or questions/explanation.
Thank you in advance.
hi @Remko Gerritsen I think i understood correctly. Also called by phone earlier to confirm with one of your colleagues.
Section 3B is for B2B sales goods.
But because I do B2C and I am below Limit Threshold for Belgium and apply Dutch VAT 21% to Belgium individual customers, I have to do all my invoices using the same sales category as of today. Invoice > 21% High Tariff > BTW Angifte 1a. Deliveries / Services taxed at a high rate
thanks for the support!
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