The Intrastat system in Belgium: Key information and practices

Intrastat is a statistical system designed to collect data on trade in goods between the member countries of the European Union. In Belgium, the management of Intrastat declarations is handled by the National Bank of Belgium (NBB), which oversees the entire process and processes the submissions. This article provides an overview of how Intrastat operates in Belgium, the obligations for businesses, and the procedures that need to be followed when submitting declarations. We will also discuss the reporting thresholds, submission methods, and potential consequences for non-compliance.

The authority responsible for Intrastat in Belgium

All Intrastat declarations in Belgium must be submitted to the National Bank of Belgium. The NBB is responsible for processing and analyzing trade data, and it provides technical and informational support to businesses required to submit declarations. You can contact the NBB using the following details:

• Address: De Berlaimontlaan 14, 1000 Brussels, Belgium
• Phone: +32 2 221 40 99
• Website: NBB
• Email: sxselect@nbb.be

Reporting periods and deadlines for Intrastat declarations

Intrastat declarations must be submitted monthly. The deadline is the 20th day of the month following the reporting month. For instance, data for January must be submitted by February 20th. Consistency and timeliness are crucial to avoid potential penalties for late submissions.

Intrastat thresholds in Belgium

In Belgium, specific thresholds determine the obligation to submit Intrastat declarations. Exceeding these thresholds requires reporting of transactions:

• Export threshold: €1 million (simplified declaration) and €25 million (detailed declaration).
• Import threshold: €1.5 million (simplified declaration) and €25 million (detailed declaration).

If a company surpasses any of these thresholds, it must start submitting declarations from the month the threshold is exceeded and continue until the end of the following calendar year.

Find the Intrastat thresholds and VAT rates in other European countries on our page: Current Intrastat thresholds and VAT rates in Europe.

Methods of submitting Intrastat declarations in Belgium

Intrastat declarations must be submitted electronically via the OneGate platform, which is a dedicated application provided by the National Bank of Belgium for handling statistical submissions. A change in the login method, effective January 2024, requires the use of an electronic identification card (eID) or a commercial certificate instead of traditional credentials (username and password).

The submission methods include:

1. Manual Data Entry: Declarations can be edited as long as they haven’t been finalized. Once closed, they can be reopened, stating the reason, to make corrections.
2. CSV File Import: Similar to manual data entry, CSV files can be imported and edited before closing the declaration. New lines can be added, or existing data can be replaced.
3. XML File Upload: Depending on the “action” attribute in the XML file, data can be replaced (“replace”) or appended (“append”). Declaration closure can happen automatically or require manual confirmation, depending on the settings.

Submission by third parties

The option to submit declarations through third parties (e.g., external accountants or advisors) requires establishing the appropriate permissions. Access to the OneGate platform by third parties is only possible after a formal delegation process.

Corrections to declarations

In case of errors or changes in previous declarations, corrective declarations can be submitted. Specific rules for corrections include situations where:

1. The reported commodity code is incorrect.
2. The correction amount exceeds €25,000.
3. The units of measure or weight differ by more than 20% from the originally reported data.

Corrections can be made via the OneGate platform by reopening a closed declaration or creating a new version of the declaration.

Zero declarations

If a business is required to submit monthly Intrastat declarations but has no intra-EU transactions in a given month, it must submit a zero declaration. This is crucial to maintain continuous reporting and avoid misunderstandings.

Penalties for late submission of declarations

Failure to submit declarations on time or not submitting them at all can result in fines. Penalties for such violations range from €100 to €10,000, and in the case of repeated violations within two years, the fine can be doubled. In extreme cases, especially for repeated fraudulent violations, penalties may also include imprisonment from eight days to one month.

VAT in Belgium

In Belgium, the standard VAT rate is 21%, which applies to most goods and services. In addition, there are two reduced VAT rates: 12% and 6%, applicable to specific categories of products and services.

12% rate: Applies to selected food items, agricultural products, catering services (excluding drinks), certain social housing, energy materials like coal and coke, and specific agricultural tires and tubes.

6% rate: Applies to takeaway food, non-alcoholic beverages, books (both paper and electronic), periodicals, event tickets, works of art, antiques, collectibles, passenger transport services, selected medical equipment, green technologies like solar panels and heat pumps, delivery of cars for disabled people with equipment, copyrights, and accommodation in hotels and campsites.

Summary

The Intrastat system is a vital tool for monitoring the flow of goods within the European Union, and its effective operation relies on the regular and accurate submission of declarations by businesses. In Belgium, the National Bank of Belgium plays a leading role in managing and supervising this process. Understanding the requirements and adhering to the deadlines for submitting declarations is essential to avoid penalties and contribute to the precise analysis of international trade: Contact us – amavat®.