VAT declaration when selling in NL & BEL

[Francisco]

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.

Perfect, but...

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.

Thanks 

[Remko Gerritsen]

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:

https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_m...

https://www.baa.nl/btw-als-levert-aan-particulieren-buitenland/

[Francisco]

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?

[Remko Gerritsen]

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:

https://helpcentre.visma.net/?integrationId=2bf2d3d1-62d7-40a4-ac80-612f4f2501d4&pageroute=/video/dw...

For the VAT schedule see link below:

https://helpcentre.visma.net/?integrationId=2bf2d3d1-62d7-40a4-ac80-612f4f2501d4&pageroute=/document...

2) That's correct.

Please contact us by telephone for further discussion and/or questions/explanation.

Thank you in advance.

[Francisco]

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!