Intrastat and EC Sales Lists
The Intrastat discloses details of movements of goods between Member States which take place for commercial reasons, recording the movement whenever goods enter the territory of Belgium from other Member States or leave it to other Member States.
Declaration must be filed monthly once the annual threshold is exceeded.
Intrastat declaration can be submitted in the paper format if the number of lines to be submitted do not exceed fifteen lines. Otherwise the Intrastat declaration needs to be submitted electronically. Intrastat is due on the 20th of the month following the month in which transaction occur.
EC sales list should be filed on a monthly basis. However, taxable person filing quarterly VAT returns can file their EC Sales List on a quarterly basis provided that the amount of exempt intra-Community supplies of goods in the previous four calendar quarters does not exceed EUR 50,000.
The EC Sales List is due on the 20th of the month following the reporting period.