VAT — Assujetti and non-taxable legal persons identified for VAT required to submit returns

This table gives an overview of the number of natural and legal persons required to submit VAT returns per calendar year. This is still the situation at the end of the year. AGFisc is a target group oriented organisation composed of three administrations: the Private Administration (Adm. P); small and Medium-sized Enterprises Administration (Adm. SMEs); the Administration Grandes Entreprises (Adm. GE). There are a few exceptions: Until 30 June 2020, the Adm. P also had the Eupen Multipurpose Centre, which dealt with all the files in the German-speaking region: individuals, small and medium-sized enterprises and large enterprises. This centre was deleted on 1 July 2020. The files are now processed by the centres P Liège and PME Liège according to the nature of the taxpayers concerned. The SME Adm also includes: the Brussels 4 control centre, which handles the files of parliamentarians; the Centre Étranger, which processed, until 30 June 2020, all files of non-residents (natural persons and companies). On 1 July 2020, the name ‘Centre Étranger’ was changed to ‘Centre PMESpecific Materials’. The Centre is responsible for: professional withholding tax and withholding tax for all taxpayers and non-residents; tax on non-residents; VAT for non-residents who are subject to VAT; taxes treated as income taxes; various taxes. Adm. P is now dealing with the files of non-residents — natural persons who are not subject to VAT. In this table: the “persons required to submit special returns” are the persons covered by Article 25ter, § 1 of the VAT Code. “taxable persons exempt from the submission of periodic returns and not required to submit special returns” are: taxable persons benefiting from the special agricultural scheme (see Article 57 of the VAT Code); taxable persons benefiting from tax exemption (see Article 56(2) of the VAT Code); taxable persons exempt from tax, including doctors and dentists (see Article 44 of the VAT Code); ordinary taxable persons declared bankrupt (subject to a special scheme); non-taxable legal persons. The figures for taxable persons in the PMP relate to files processed within the Eupen Multipurpose Centre. Legend: 0 = null value. Empty cell = no possible value.