Key takeaways
- A service supplied to a business customer established in another EU Member State is in principle localised at that customer's place of establishment (article 21, § 2 of the Belgian VAT Code).
- The Belgian supplier invoices without Belgian VAT: the foreign customer reverse charges the tax in its own country.
- The intra-Community listing for services (code S) is filed via Intervat, at the same frequency as the supplier's usual VAT return.
- The 50,000 euro threshold that forces monthly filing only concerns goods and triangular transactions, not services.
- Checking the customer's VAT number via VIES before invoicing remains the best protection in the event of a tax audit.
A Belgian consultant who invoices an assignment to a company based in the Netherlands should, in principle, not apply Belgian VAT to that supply. The rule governing this situation, intra-EU services VAT, rests on a simple principle set out in article 21, paragraph 2, of the Belgian VAT Code: the supply is taxed where the business customer is established, not where the supplier works. This guide covers the localisation rule, the reverse charge mechanism, the filing obligations via Intervat, and the precautions to take before invoicing.
Who is concerned by intra-EU services VAT
Any Belgian business or self-employed person registered for VAT who supplies a service to a business customer established in another European Union Member State falls under this rule. It covers a wide range of activities: consulting, software development, marketing, training, legal or accounting services, and rental of movable goods.
The rule applies to B2B (business to business) relationships, meaning a customer who is itself registered for VAT and acts as such in its own country. Relationships with private individuals (B2C) follow a different logic, governed by article 21bis of the Belgian VAT Code, which generally localises the service at the supplier's place of establishment rather than the customer's.
The general localisation rule: article 21, § 2 of the Belgian VAT Code
Article 21, paragraph 2, of the Belgian VAT Code sets out the principle of localisation at the recipient's place of establishment for services supplied between taxable persons. In practice, as soon as the customer is a taxable person acting as such in another Member State, the service is deemed to take place in that customer's country, not in Belgium.
| Service localised in Belgium | Intra-Community B2B service | |
|---|---|---|
| Customer | Belgian taxable person or private individual | Taxable person established in another Member State |
| VAT charged | Belgian VAT (21%, 12% or 6%) | No Belgian VAT, reverse charge mention |
| Person liable for the tax | The Belgian supplier | The customer, in its own country |
| Declared in Belgium via | Grid 03 of the periodic return | Grid 44 and the intra-Community listing (code S) |
This general rule has exceptions, notably for services connected with immovable property (localised where the property is situated), cultural, sporting or educational services physically carried out in a given country, and the short-term hire of a means of transport. For these specific cases, localisation follows its own criteria, distinct from the recipient's-place rule.
Invoicing without VAT: the reverse charge mechanism
When the supply is localised at the customer's place, the Belgian supplier issues an invoice without Belgian VAT. The customer, liable for the tax in its own country, applies the reverse charge mechanism itself: it declares the VAT due on this transaction in its own return, at the rate and under the rules in force in its Member State.
Mandatory mentions on an intra-Community services invoice
Supplier's Belgian VAT number
In the format BE 0XXX.XXX.XXX, obtained via form 604A, submitted online on MyMinfin (e604 application).
Customer's intra-EU VAT number
Preceded by the country code (NL, FR, DE...), checked before invoicing.
Reverse charge mention
For example "Reverse charge, article 21, § 2 of the Belgian VAT Code".
No Belgian VAT amount
The invoice shows no rate and no VAT amount on the supply concerned.
Checking the customer's VAT number via VIES
Before invoicing without VAT, checking the customer's intra-EU VAT number via the European Commission's VIES (VAT Information Exchange System) is the basic precaution. This online tool confirms the validity of a VAT number and, depending on the Member State, returns the associated name and address.
This check takes a few minutes and lets you keep proof (a screenshot or export) in case of a later audit by the tax administration. An invalid or untraceable number on VIES should raise a flag: it could be a data-entry error, a number not yet activated, or a customer who is in fact not registered for VAT in its own country.
The intra-Community listing for services: filing and deadlines
Beyond the usual periodic return (where the transaction appears in grid 44, the taxable base excluding tax), the supplier must file an intra-Community listing, which reports, per customer identified for VAT in another Member State, the total amount of services supplied during the period (code S on the listing).
of the following month
Deadline for a quarterly filer since 1 January 2025
of the following month
Deadline for a monthly filer
mandatory platform
Electronic filing of the return and the listing
The intra-Community listing follows the same frequency as the supplier's VAT return: quarterly for most taxable persons, monthly beyond the usual turnover threshold. One point deserves clarification, as it is often a source of confusion: the 50,000 euro threshold that forces a switch to monthly filing only applies to exempt intra-Community supplies of goods and sales made under triangular arrangements. Intra-Community service supplies, on their own, do not trigger this switch to monthly filing.
Need help structuring your intra-Community invoicing?
Monsiegesocial supports you with your administrative and tax procedures, from VAT registration to bringing your invoicing into compliance.
Going further
- VAT for the self-employed in Belgium: thresholds, exemption and obligations, for the general rules on VAT registration and filing.
- Getting a VAT number in Belgium, for the registration procedure with the SPF Finances beforehand.
- The VIES VAT number verification system and the intra-Community listing on the SPF Finances website.
