Belgian VAT Code / Rooster Helper

The structure of the VAT return

The Belgian periodic VAT return groups its grids (roosters / grilles) into blocks: outgoing transactions (00 to 49), incoming transactions (81 to 88), VAT due (54 to 63), deductible VAT (59, 62, 64) and the balance (71 or 72), plus grid 91 for the December advance. A single transaction often touches several grids at once: the base in one, the VAT in another. The helper shows those combinations for common scenarios.

Common scenarios

Scenario                                  Grids
Domestic sale at 21%                      03 (base) + 54 (VAT due)
Domestic sale at 6% / 12%                 01 / 02 + 54
Intra-EU B2B service sold (reverse)       44
Intra-EU supply of goods                  46
Export / other exempt                     47
Domestic reverse-charge sale              45
Intra-EU purchase of goods                86 + 55 + 59
Intra-EU service received                 88 + 55 + 59
Domestic reverse-charge purchase          87 + 56 + 59
Purchase of goods for resale              81 + 59
Services and other costs                  82 + 59
Investment goods                          83 + 59

Search a grid number or a word (for example "reverse charge") to see its meaning and role; suggested grids for a scenario are highlighted.

Edge cases

• Reverse charge counts twice. For an intra-EU purchase the VAT is declared as due (55) and, when fully deductible, deducted again (59), so the net effect is zero but both grids must be filled.
• Partial deduction. When VAT is only partly deductible, grid 59 is lower than grid 55; the helper does not compute deduction ratios.
• Credit notes go in their own grids: 48 and 49 for credit notes issued, 84 and 85 for credit notes received, with their VAT in 64 (to recover) and 63 (to repay).
• No tax advice. The helper does not infer the VAT treatment from an invoice text; the treatment depends on the facts of the transaction.

Check a finished return with the Intervat XML viewer, which recomputes grids 71 and 72, read the VAT categories on an e-invoice in the UBL invoice viewer, or check a customer's number with the VAT number checker.