Fees, taxes and VAT management

This page concerns legal features related to fees, taxes and VAT management.

Specifically, this is about the 281.5 form declaration (fees), customer listing of intracommunity sales transactions, annual listing of Belgian taxable customers, control of the VAT registration number, and, of course, the VAT declaration.

VAT declaration

Management of the Belgian VAT declaration, calculation, report and flat file generation is provided.

Using Sage e-Admin software, flat files are turned into xml format files that are meant for fiscal administration.

Setup

VAT Box

Each VAT box accumulates all the identical operations according to the legislation. For example, all sales subject to a VAT rate of 15% will be contained in one box and those with a VAT rate of 12% in another.

The Belgian VAT declaration is managed through the VAT boxes function that enables the following to be defined:

  • The VAT report structure; description of boxes, nature of each VAT box (title, detail, total or without declared VAT).
  • Content of each detail VAT box; tax management rule of accounts (subjected, tax account), tax allocation rule (collected sales, deductible purchases), tax code(s), document type(s), validity date range.
  • The sign used to display calculated amounts.
  • Tax codes to be excluded from the VAT declaration.

Process

Use the VAT returns function (GESVFE) for the following:

  • To run the VAT calculation in different modes (real, simulated or to regenerate a former real VAT request).
  • To complete a real VAT extraction with the generation of flat VAT files containing VAT amounts.
    This file can be integrated into e-Admin to be converted to a format compliant with Belgian rules.
  • To print a VAT preparatory report using titles, VAT details and total amounts as defined in the VAT boxes function.

Annual listing of Belgian taxable customers

The Belgian Annual customer listing function (DCLCUSVATBEL) enables you to:

  • Calculate on an annual basis, for each customer with an EECVAT number, domestic amounts subjected to VAT and VAT amounts issued from sales flows (GESSIH and GESBIC functions).
  • Run the calculation in real or simulated mode.
  • Complete a real annual listing extraction with the generation of a flat file containing annual customer listing amounts.
    This file can be integrated into e-Admin to be converted to a format compliant with Belgian rules.
  • Print the annual customer listing preparatory report.

Customer listing of intracommunity sales transactions

The EU VAT statement function (DCLEECVATBEL) enables you to:

  • Calculate, for each customer with an EECVAT number, amounts subjected to VAT (that is, the base amounts without VAT) issued from sales flows (GESSIH and GESBIC functions).
  • Run the calculation in real or simulated mode, according to given period (monthly, quarterly, yearly).
  • Complete a real EU VAT extraction with the generation of a flat file containing EU VAT statement amounts.
    This file can be integrated into e-Admin to be converted to a format compliant with Belgian rules.
  • To print the EU VAT Statement preparatory report.

281.5 form for fees declaration

Declaration 281.5 targets the extraction of supplier amounts (invoices and payments) which are not subject to VAT and which are not, therefore, present in the Belgian VAT declaration reports. 

Declaration 281.5 is the Belgian equivalent to the French DAS2 declaration. As the process is similar, the settings are also similar.

Setup

  • General parameter DCLFEES (value "281.5").
  • Check box 281.5 on account setup (Miscellaneous section).
  • Check box on Supplier setup (Financial section) and Supplier category setup.
  • Service supplier function (GESPRV): VAT number, service supplier’s language, national identity number (for physical persons) and fees declaration type (DAS2 or 281.5).

Process

Use the 281.5 form declaration for the following:

  • To extract the amounts 281.5 invoiced to a 281.5 service supplier for a year, as well the amounts paid to this supplier during the same year.
  • Produce the associated control report ensuring the retrieval of the extracted data.
  • Perform a mass cancellation of the extracted lines.
  • To generate the corresponding flat file, which must be transmitted to e-Admin for conversion into the xml format expected by the tax authorities (Belcotax on web).

VAT registration number format

Control of compliance of the VAT registration number format.