VAT — Management of returns

This table gives an overview, by tax year, of the submission of VAT returns and their processing. The persons required to submit special VAT returns are the persons covered by Article 25ter, § 1 of the VAT Code. The increase in the number of special VAT returns is the result of a recurring action to identify the missing special VAT returns, based on the data available in the VIES application, so that we can claim them. AGFisc establishes a special account, in particular when a taxable person does not submit a VAT return. It can thus monitor the debts to be cleared and apply the specific fines. The increase in the number of special accounts in 2019 is, among other things, linked to the increase in the number of bankruptcies. Indeed, the number of bankruptcies increased by 6 % in 2019 compared to 2018. The sending of declarations via the Intervat application has been mandatory since 2010. A company can enter a paper return only if it does not have sufficient technical means (computer and internet). In this case, she must apply for an exemption from the tax office. This application must be renewed each year. In the field of VAT, an audit in Management can cover one or more declarations. AGFisc is a target group oriented organisation composed of 3 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. N.B.: The Eupen Multipurpose Centre processed returns accounted for by the Individual Administration. Legend: 0 = null value. Empty cell = no possible value. N/B = data not available.