Invoices and professionals · Invoices and VAT
How do I fill in my VAT return in 2026?
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The VAT return must be filed, together with payment, by the 20th of the following month for a monthly filer (moved to the next working day), and by the 25th of the month after the quarter for a quarterly filer, with no postponement. For the third quarter of 2026, the deadline is Sunday 25 October 2026. The taxable amounts of your sales go in boxes 01 to 03, the VAT due in box 54, the VAT on your purchases in box 59; the difference gives box 71 (to pay) or 72 (to reclaim).
Import your invoices (Peppol XML files or CSV exports from your software): Indexo sorts them into the boxes and prepares a printable summary, which you copy into Intervat yourself or pass on to your accountant.
Prepare my VAT return
Choose the period, then import your sales and purchase invoices, or enter your totals. The boxes fill in as you go. Nothing is sent: everything happens in your browser.
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Which transaction goes in which box?
The periodic return (form 625) has six sections. Section II covers your sales, section III your purchases, sections IV and V the VAT due and the deductible VAT, section VI the balance. Here is the mapping Indexo applies, following the FPS Finance explanatory notes. Rows marked ‘to be confirmed’ come from secondary sources.
| Transaction | Base box | VAT box | Source |
|---|---|---|---|
| Sale in Belgium at 6, 12 or 21% | 01, 02 or 03 (base) | 54 (VAT) | FPS Finance explanatory notes |
| Reverse-charge sale (building work for a VAT-registered business) | 45 | — | Notes; Deg & Partners |
| Supply of goods to a business in another EU country | 46 | — | Notes |
| Service to a business in another EU country | 44 | — | Notes |
| Export outside the EU, other exempt transactions with a right to deduct | 47 | — | Notes |
| Credit note issued (on 44 or 46 / on other sales) | 48 / 49 | 64 | 2014 explanatory notes |
| Purchase in Belgium with VAT | 81, 82 or 83 | 59 (deductible VAT) | Notes |
| Purchase of goods from a supplier in another EU country | 86 and 81, 82 or 83 | 55, then 59 | Accountable (to be confirmed) |
| Service received from a supplier in another EU country | 88 and 82 | 55, then 59 | Accountable (to be confirmed) |
| Work received under the reverse charge | 87 and 81, 82 or 83 | 56, then 59 | Deg & Partners (to be confirmed) |
| Credit note received (on 86 or 88 / on other purchases) | 84 / 85 | 63 | Notes |
| Balance | 71 = taxes due − deductible taxes | 72 if the balance is in your favour | Notes |
Two choices are yours to make, because an invoice does not state them: the nature of your purchases (goods for resale in box 81, services and miscellaneous goods in 82, capital investments in 83) and, for your foreign customers and suppliers, whether goods or services are involved. The tool lets you specify them.
A worked example
A graphic designer files quarterly. In the 3rd quarter of 2026, he invoices €12,920 excluding VAT to Belgian customers and €3,200 to a French customer, and issues a credit note of €650. He buys €960 worth in Belgium and a software licence for €1,200 from a German supplier. His boxes:
| Box | Amount |
|---|---|
| 03 | €12,920.00 |
| 46 | €3,200.00 |
| 49 | €650.00 |
| 82 | €2,160.00 |
| 88 | €1,200.00 |
| 54 | €2,713.20 |
| 55 | €252.00 |
| 59 | €453.60 |
| 64 | €136.50 |
| 71 | €2,375.10 |
He pays €2,375.10 by Sunday 25 October 2026 at the latest, with no postponement. The VAT due on the German licence (box 55) is deducted straight away (box 59): it costs nothing, but it must appear in the return.
The 2026 deadlines
Since 1 January 2025, the quarterly return has been due on the 25th of the month after the quarter, and the monthly return on the 20th of the following month. For a monthly filer, a 20th that falls on a weekend or public holiday moves to the next working day. For a quarterly filer, the 25th has not been postponed since 1 October 2025: file and pay beforehand if it falls on a Saturday or Sunday. The summer tolerance has been abolished; in 2026 only, no fine was applied to returns for the 2nd quarter and for June filed by 10 August, or to the July return filed by 10 September.
| Period | Deadline |
|---|---|
| 1st quarter 2026 | 25 April 2026 |
| 2nd quarter 2026 | 25 July 2026 |
| 3rd quarter 2026 | 25 October 2026 |
| 4th quarter 2026 | 25 January 2027 |
Monthly return deadlines for 2026
| Month | Deadline |
|---|---|
| January 2026 | 20 February 2026 |
| February 2026 | 20 March 2026 |
| March 2026 | 20 April 2026 |
| April 2026 | 20 May 2026 |
| May 2026 | 22 June 2026 |
| June 2026 | 20 July 2026 |
| July 2026 | 20 August 2026 |
| August 2026 | 21 September 2026 |
| September 2026 | 20 October 2026 |
| October 2026 | 20 November 2026 |
| November 2026 | 21 December 2026 |
| December 2026 | 20 January 2027 |
You file quarterly if your annual turnover does not exceed €2,500,000 excluding VAT (a lower threshold applies to certain products, such as energy or vehicles). Above that, the return is monthly.
Special cases to watch out for
- Credit notes. A credit note you issue is not subtracted from boxes 01 to 03: its base goes in box 49 (or 48) and its VAT in box 64. A credit note you receive reduces your purchases (81 to 83); its base also goes in box 85 (or 84) and its VAT in box 63.
- Reverse charge. You invoice building work to a VAT-registered business: the base goes in box 45, without VAT. You receive such an invoice: the base goes in box 87, and you calculate the VAT yourself (box 56), which you deduct straight away (box 59).
- Intra-Community. Your sales to businesses in other EU countries also appear in the intra-Community statement (listing), which is filed separately.
- Mixed use. If part of your purchases is for private use or an exempt activity, you only deduct part of their VAT: enter it in the tool.
- VAT credit. When box 72 is filled in, the State owes you money. Since 2025, you can request the refund in any return, up to the amount in box 72; otherwise, it stays in your VAT provision account.
Under the exemption scheme, no periodic return
A small business under the exemption scheme (turnover of €25,000 at most, excluding VAT) does not charge VAT, does not deduct it and does not file a periodic return; it files the annual listing of its VAT-registered customers. Tick the ‘exemption scheme’ box in the tool: it checks your turnover against the threshold and its 10% tolerance. To know how much to keep back from each invoice, see how much to set aside.
After the calculation: filing the return
Indexo files nothing. You copy the boxes from the summary into Intervat, the FPS Finance online application, or you pass the summary on to your accountant. VAT due is paid by the return deadline at the latest. Keep your invoices: the tax authorities may ask for them.
Before filing, check your purchase invoices: only VAT on a valid invoice can be deducted.
Frequently asked questions
When must I file my quarterly VAT return?
By the 25th of the month after the quarter at the latest, together with payment: 25 April, 25 July, 25 October and 25 January. Since 1 October 2025, this day is no longer postponed if it falls on a weekend or public holiday. For the 3rd quarter of 2026, it is Sunday 25 October 2026.
What goes in box 54 and box 59?
Box 54 contains the VAT you charged on your sales in boxes 01, 02 and 03. Box 59 contains the VAT you can deduct: VAT on your valid purchase invoices, plus the VAT you calculated yourself on your intra-Community or reverse-charge purchases.
How do I declare a credit note?
A credit note you issue goes in box 49 (or 48 if it relates to an intra-Community transaction), and its VAT in box 64: it is not subtracted from box 03. A credit note you receive goes in box 85 (or 84), and its VAT in box 63.
Are my invoices sent anywhere?
No. The XML and CSV files are read by your browser. Indexo does not file the return: you copy it into Intervat yourself, or your accountant does.
I’m under the exemption scheme: do I have to fill in a VAT return?
No, there is no periodic return. You only file the annual listing of your VAT-registered customers. Keep an eye on your turnover: above €25,000 excluding VAT a year, and in any case above €27,500, you will have to charge VAT.
What next?
- Read and check an invoiceDetails, calculations, VAT rates and numbers on an XML or PDF invoice.
- How much to set aside?The VAT to pay over, your contributions and your tax, on every euro you receive.
- Social contributionsRates, minimum and maximum, and your quarterly contributions.
- What rate should I charge?The hourly and day rate that gives the net income you are aiming for.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Notice pour la rédaction des déclarations périodiques à la TVA (formule 625, septembre 2009), copie publiée par Noalyss, FPS Finance.
- Notice explicative pour la rédaction des déclarations périodiques à la TVA (janvier 2014), copie publiée par Noalyss, FPS Finance.
- Comment encoder mes achats au sein de l’Union européenne : grilles 86, 88, 81 à 83, 55 et 59 (24 August 2026), Accountable (secondary source). Cross-checked with: billy.tech, Acquisition intracommunautaire.
- BTW op vastgoedwerken en het medecontractantensysteem: wat moet u weten? (boxes 45, 87, 56, 59 and 81 to 83; 23 February 2025), Deg & Partners (secondary source).
- La nouvelle chaîne TVA (31 January 2025): the 25th of the following month for quarterly filers, with no postponement; postponement to the next working day for monthly filers, FPS Finance.
- Chaîne TVA : la tolérance de report des trimestriels prend fin le 1er octobre 2025, celle des mensuels est permanente (updated on 19 August 2025), Baker Tilly (secondary source).
- Changements en matière de TVA belge à partir du 1er janvier 2025 : la chaîne TVA (9 January 2025), RSM Belgium (secondary source).
- Déclarations de TVA en Belgique 2026 : délais et périodicité (updated on 31 July 2026), Taxenlight (secondary source).
- Fin de la tolérance estivale pour le dépôt des déclarations TVA ? Pas vraiment… (2 June 2026), Forum for the Future (secondary source).
- Franchise TVA pour petites entreprises : ce qui change en 2026 (23 May 2026), Forum for the Future (secondary source).
- Tout ce que vous devez savoir sur le régime de franchise TVA (updated on 24 August 2026), Accountable (secondary source).
- Règles et taux de TVA : Belgique, taux normal 21 %, taux réduits 6 et 12 % (checked on 13 July 2026), European Commission (Your Europe).