Intervat XML Viewer & Checker

Which Intervat files it reads

Intervat is the FPS Finance application for filing Belgian VAT documents. Accounting packages export them as XML, and this viewer shows them in a readable form in your browser:

• Periodic VAT return (VATConsignment): every grid (rooster/grille) with its description, grouped as operations, VAT due, deductible VAT and balance.
• Annual customer listing (ClientListingConsignment): each Belgian customer's VAT number (checksum-validated), turnover and VAT, compared with the declared totals.
• Intra-Community listing (IntraConsignment): customer VAT numbers, amounts and codes L (goods), T (triangular) and S (services).

The declarant's VAT number, the period (month or quarter) and any representative are shown at the top.

The balance check

The return must balance. The viewer recomputes it:

VAT due     = 54 + 55 + 56 + 57 + 61 + 63
Deductible  = 59 + 62 + 64
Grid 71 (payable)    = due − deductible   when positive
Grid 72 (refundable) = deductible − due   when positive

Example: 54 = 2,100.00   59 = 1,350.00
         → grid 71 should be 750.00

It also compares grid 54 with 6%, 12% and 21% of grids 01, 02 and 03 and warns when the difference is more than 2% (or 1 euro).

Plausibility warnings

• Grids 71 and 72 cannot both be filled.
• Grids 86 or 88 (intra-Community acquisitions) filled but no VAT in grid 55, or the reverse.
• Grid 87 (other reverse-charge operations) filled while grids 56 and 57 are empty.
• Grid 91 (December advance) only belongs in the December return of monthly filers.
• Unknown or duplicated grid numbers.

This is a reading and plausibility aid, not an official validator; Intervat performs the final checks on submission. For annual accounts use the XBRL viewer, for unknown files the Belgian file detector, and check a customer's number with the VAT number checker. The guide to Belgian administration files lists the formats.