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VAT return

Compute the periodic return from the entries, check the grids, validate the period and track the filing.

Updated on 10/05/2026 Edit this page

The VAT tab computes the Belgian periodic return directly from the entries of the company file. Each period goes through four states: preview, draft, validated, filed. Validation freezes the grids and records the VAT centralisation entry.

Periodicity

The periodicity follows the VAT regime of the company file, defined in Settings:

Regime Periods shown
Monthly 12 periods per year, from 01 to 12.
Quarterly 4 periods per year, from 1T to 4T.
Franchise, Exempt The tab shows a quarterly breakdown for information; no periodic return has to be filed.

The states of a period

State Meaning
Upcoming The period is not over. "Period not finished yet."
Preview The period is over; the grids are computed on the fly, nothing is saved.
Draft A draft is saved. It can be recomputed at any time.
Validated The grids are frozen and the centralisation entry is posted.
Filed You have indicated that the return has been filed on Intervat.

Each period shows the VAT payable (71), the VAT refundable (72) and the number of warnings.

Preparing a return

  1. Open the VAT tab and choose the year.
  2. First check the Quality tab: no document or bank transaction of the period may be left pending.
  3. On the period, click Create draft. The message "Draft … created" is shown.
  4. Open the detail: the grids are presented by frame, as on the official form.
  5. Check the amounts and read the warnings.
  6. If you correct entries, come back and click Recompute.
  7. Click Validate and confirm.

The detail by frame

Frame Grids
Frame II · Output transactions 00, 01, 02, 03, 44, 45, 46, 47, 48, 49
Frame III · Input transactions 81, 82, 83, 84, 85, 86, 87, 88
Frame IV · Tax due 54, 55, 56, 57, 61, 63
Frame V · Deductible tax 59, 62, 64
Frame VI · Balance 71, 72, 91

The meaning of each grid is detailed in Belgian VAT codes.

How the grids are computed

The computation reads the entries of the purchase, sales and credit note journals whose date falls within the period. Reversed entries are excluded.

  • Bases. Each line carrying a VAT code feeds the base grid of its code. For a purchase, grid 81, 82 or 83 comes from the account used, unless the code forces it.
  • VAT due on sales. The lines on the 451 accounts of sales entries feed grid 54, or grid 64 for a credit note issued.
  • Deductible VAT. The lines on the 411 accounts feed grid 59, or 63 for a credit note received.
  • Reverse charge. The VAT due is recomputed from the base and the rate: grid 55 for intra-Community transactions, 56 for the co-contractor scheme, 57 for imports.
  • Balance. Total of grids 54, 55, 56, 57, 61 and 63, less the total of grids 59, 62 and 64. If it is positive, it goes to grid 71; if it is negative, to grid 72.

Out-of-scope codes (packaging, cash discounts, private portion) feed no grid.

Note

Only invoices and credit notes feed the grids. A miscellaneous operation does not appear in them. The adjustment grids 61 and 62 and grid 91 for the December advance payment are not fed by manual entry: grid 61 only receives the cancellation of VAT due on reverse-charge credit notes.

Warnings

Warning What to do
Account … has no purchase grid (81/82/83) in entry … The account used has no grid: correct the account or fill in the grid of the account, then recompute.
No VAT entries in the period. Check that the documents of the period are booked. A "nil" return remains possible.

What validation does

The confirmation window recalls the VAT payable and the VAT refundable, then:

  1. the grids are recomputed one last time;
  2. a centralisation entry is recorded on the last day of the period, in the miscellaneous operations journal;
  3. the return moves to the Validated state, with the date and the author, and its grids no longer change.

The entry clears the VAT accounts of the period (451100, 451200, 411100...) and carries the net amount to a single account: 451000 "VAT payable" if the balance is due, 411000 "VAT refundable" otherwise.

Account Debit Credit
451100 VAT due on sales 4 200,00
411100 Deductible VAT on purchases 2 650,00
451000 VAT payable 1 550,00

The accounts and the journal used are set in Settings, Automatic journal entries section, VAT entry tab.

Warning

A validated or filed return can no longer be recomputed: "This return is validated or submitted: it can no longer be recomputed." A document posted afterwards in the period will not change its grids. Lock the period as soon as the return is validated to prevent any late entry.

After validation

  1. Click Intervat XML to download the file to be filed. See Intervat XML file.
  2. File the file on Intervat.
  3. Come back to NovaFisko and click Mark as filed. Optionally enter the Intervat reference of the acknowledgement of receipt.

The return then shows "Filed on … · ref. …". When the payment is made, allocate the bank transaction to account 451000: the balance of the account returns to zero.

Tip

The "Missing VAT returns" check of the Quality tab flags any elapsed period without a validated return.

See also