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Belgian VAT codes

The complete table of the VAT codes of the Belgium pack, the grids they feed and the explanation of grids 00 to 91 of the periodic return.

Updated on 10/05/2026 Edit this page

Each invoice line carries a VAT code. This code sets the rate, the deductible part, the VAT account used and above all the grids of the periodic return that the line feeds. The 47 codes below are created in each Belgian file when it is opened.

How to read a code

  • Codes starting with V concern sales, those starting with A purchases.
  • The nature specifies the regime: standard, co-contractor, intra-Community, export, import, exempt or out of scope.
  • The CN columns give the grids used when the document is a credit note.
  • An out of scope code does not feed any grid: the line is booked but does not appear in the return.

In the application, each code displays a help text that summarises its use and its grids, for example "Invoice: base → 03, tax → 54".

Sales codes

For a sale, the VAT due is booked to account 451100 "VAT due on sales".

Code Label Rate Nature Base grid VAT grid CN base CN VAT
V00 Sales 0 % 0 % Standard 00 none 49 none
V06 Sales 6 % 6 % Standard 01 54 49 64
V12 Sales 12 % 12 % Standard 02 54 49 64
V21 Sales 21 % 21 % Standard 03 54 49 64
VCO Work on immovable property - VAT due by the co-contractor 0 % Co-contractor 45 none 49 none
VICB Intra-Community supplies of goods (exempt) 0 % Intra-Community 46 none 48 none
VICS Intra-Community B2B services (VAT due by the recipient) 0 % Intra-Community 44 none 48 none
VEX Exports outside the EU (exempt) 0 % Export 47 none 49 none
VEXE Exempt operations art. 44 (medical, education, real estate...) 0 % Exempt 00 none 49 none
VA Other exempt operations 0 % Exempt 47 none 49 none
VR06 Rebates and flat-rate amounts on sales 6 % 6 % Standard 01 54 49 64
VR12 Rebates and flat-rate amounts on sales 12 % 12 % Standard 02 54 49 64
VR21 Rebates and flat-rate amounts on sales 21 % 21 % Standard 03 54 49 64
VF06 Costs on sales 6 % 6 % Standard 01 54 49 64
VF12 Costs on sales 12 % 12 % Standard 02 54 49 64
VF21 Costs on sales 21 % 21 % Standard 03 54 49 64
VE Returnable containers, packaging and deposits 0 % Out of scope none none none none
VSC Cash discount granted 0 % Out of scope none none none none
VP Private part / other exemptions 0 % Out of scope none none none none
VXCA Other exemptions affecting turnover 0 % Exempt 00 none 49 none
VXCT Other documents affecting turnover and VAT 0 % Exempt 00 none 49 none

Purchase codes

For a purchase, the deductible VAT is booked to account 411100 "Deductible VAT on purchases". The non-deductible part goes to account 640200 "Non-deductible VAT". Under reverse charge, the VAT due is booked to account 451200.

Code Label Rate Nature Deductible Base grid Deductible VAT VAT due CN base CN VAT
A00 Purchases 0 % / not subject 0 % Standard 100 % per account none none 85 none
A06 Purchases 6 % 6 % Standard 100 % per account 59 none 85 63
A12 Purchases 12 % 12 % Standard 100 % per account 59 none 85 63
A21 Purchases 21 % 21 % Standard 100 % per account 59 none 85 63
A21V Purchases 21 % - vehicles (50 % deductible) 21 % Standard 50 % per account 59 none 85 63
A21R Purchases 21 % - restaurant / reception (non-deductible) 21 % Standard 0 % per account none none 85 none
A06R Purchases 6 % - non-deductible 6 % Standard 0 % per account none none 85 none
AICB Intra-Community acquisitions of goods 21 % 21 % Intra-Community 100 % per account + 86 59 55 84 63
AICB6 Intra-Community acquisitions of goods 6 % 6 % Intra-Community 100 % per account + 86 59 55 84 63
AICS Intra-Community services received 21 % (reverse charge) 21 % Intra-Community 100 % per account + 88 59 55 84 63
ACO Work on immovable property - co-contractor 21 % 21 % Co-contractor 100 % per account + 87 59 56 85 63
ACO6 Work on immovable property - co-contractor 6 % (renovation) 6 % Co-contractor 100 % per account + 87 59 56 85 63
AIMP Imports from outside the EU 21 % (deferred payment of VAT, ET14000 authorisation) 21 % Import 100 % per account + 87 59 57 85 63
AEXE Exempt purchases (insurance, bank, stamps...) 0 % Exempt 100 % per account none none 85 none
AR06 Rebates on purchases 6 % 6 % Standard 100 % per account 59 none 85 63
AR12 Rebates on purchases 12 % 12 % Standard 100 % per account 59 none 85 63
AR21 Rebates on purchases 21 % 21 % Standard 100 % per account 59 none 85 63
AF06 Costs on purchases 6 % 6 % Standard 100 % per account 59 none 85 63
AF12 Costs on purchases 12 % 12 % Standard 100 % per account 59 none 85 63
AF21 Costs on purchases 21 % 21 % Standard 100 % per account 59 none 85 63
AE Returnable containers and packaging 0 % Out of scope 100 % none none none none none
ASC Cash discount received 0 % Out of scope 100 % none none none none none
AP Private part (non-deductible) 0 % Out of scope 0 % none none none none none
AINV21 Investments 21 % 21 % Standard 100 % 83 59 none 85 63
AINV06 Investments 6 % 6 % Standard 100 % 83 59 none 85 63
AX Purchases without VAT impact (outside the return) 0 % Out of scope 100 % none none none none none

The "per account" base grid of purchases

For a purchase, the base grid 81, 82 or 83 does not depend on the VAT code but on the account used. Each expense or investment account of the chart of accounts carries its grid:

Grid Accounts concerned in the default chart
81 Goods, raw materials and consumables: most 60 accounts.
82 Services and other goods: the 61 accounts, and a few 60 accounts for services.
83 Capital goods: the class 2 accounts.

The codes AINV21 and AINV06 are an exception: they force grid 83 whatever the account. Reverse charge codes add an extra grid (86, 87 or 88) to the grid of the account.

Warning

If a standard purchase line with a positive rate is allocated to an account without a purchase grid, the return reports a warning that mentions the account and the entry. Complete the grid of the account or correct the allocation.

The grids of the periodic return

Frame II: outgoing operations

Grid Content
00 Operations subject to a special regime (sales at 0 %, operations exempt under article 44).
01 Operations for which VAT is due by the declarant, at 6 %.
02 Same, at 12 %.
03 Same, at 21 %.
44 Services for which the foreign VAT is due by the co-contractor (intra-Community B2B services).
45 Operations for which VAT is due by the co-contractor (work on immovable property in Belgium).
46 Exempt intra-Community supplies made in Belgium and ABC sales.
47 Other exempt operations and other operations carried out abroad (exports).
48 Credit notes issued and negative corrections relating to grids 44 and 46.
49 Credit notes issued and negative corrections relating to the other operations of frame II.

Frame III: incoming operations

Grid Content
81 Goods, raw materials and consumables.
82 Services and other goods.
83 Capital goods.
84 Credit notes received and negative corrections relating to grids 86 and 88.
85 Credit notes received and negative corrections relating to the other operations of frame III.
86 Intra-Community acquisitions made in Belgium and ABC sales.
87 Other incoming operations for which VAT is due by the declarant (co-contractor, import).
88 Intra-Community services with reverse charge.

Frame IV: taxes due

Grid Content
54 VAT relating to the operations declared in grids 01, 02 and 03.
55 VAT relating to the operations declared in grids 86 and 88.
56 VAT relating to the operations declared in grid 87, except imports with deferred payment of VAT.
57 VAT relating to imports with deferred payment of VAT.
61 Various VAT adjustments in favour of the State.
63 VAT to be repaid on credit notes received.

Frame V: deductible taxes

Grid Content
59 Deductible VAT.
62 Various VAT adjustments in favour of the declarant.
64 VAT to be recovered on credit notes issued.

Frame VI: balance

Grid Content
71 Tax due to the State: total of frame IV minus total of frame V, if positive.
72 Amounts due by the State: the same difference, if negative.
91 VAT actually due for the period from 1 to 20 December (December advance payment).
Note

On a purchase credit note under reverse charge, the VAT due is cancelled by a negative amount in grid 61. Grid 91 is not computed automatically.

Activating, deactivating, documenting a code

The codes of a file cannot be deleted. You can however deactivate an unused code, so that it is no longer proposed for entry, and adapt its help text. The rates, the grids and the VAT accounts are set by the country pack.

Tip

Assign a default VAT code to the accounts you use often and to the records of your regular third parties: invoice entry then proposes it automatically.

See also