Skip to content
Documentation
Guide API Demo
English
Open the app

Client listing

Draw up the annual listing of Belgian VAT-registered customers, check the amounts and generate the XML file for Intervat.

Updated on 10/05/2026 Edit this page

Every year, each Belgian VAT-registered business must report to the tax administration the list of its Belgian VAT-registered customers to which it supplied goods or services for more than 250 € excluding VAT. NovaFisko draws up this listing from the sales entries and produces the XML file to be filed on Intervat before 31 March of the following year.

Displaying the listing

  1. Open the VAT tab.
  2. Choose the year concerned.
  3. Scroll down to the Annual client listing section.
Column Content
VAT number Belgian VAT number of the customer.
Customer Name of the customer.
Turnover Total excluding VAT invoiced over the year, credit notes deducted.
VAT Total VAT invoiced.
To declare Ticked if the turnover exceeds 250 €. Otherwise: "below threshold".

The Total line adds up the turnover and the VAT of all the customers listed. If no Belgian VAT-registered customer appears for the year, the screen shows "No Belgian VAT-registered customer this year."

How the listing is computed

  1. NovaFisko takes all the entries of the sales and sales credit note journals whose date falls within the calendar year.
  2. Reversed entries are excluded.
  3. Only customers whose VAT number starts with BE are kept.
  4. For each entry, the turnover is the sum of the VAT-exclusive bases of the lines; the VAT is that of the lines on the 451 accounts.
  5. A credit note is deducted.
  6. The amounts are grouped by VAT number.
  7. A customer is "to declare" when its turnover exceeds 250 €.
Note

The listing groups by VAT number, not by record. Two customer records carrying the same VAT number are added together on a single line, under the name of the first one encountered.

Checking before filing

The listing reflects the quality of the customer records. Carry out these checks:

  1. VAT numbers. A VAT-registered customer without a VAT number on its record does not appear in the listing. Go through the customer list in Third parties and fill in the missing numbers; use Check VIES if in doubt.
  2. Customers below the threshold. The "below threshold" lines are shown for information but are not written to the file.
  3. Reconciliation with the returns. The total of the listing must be consistent with the Belgian sales reported in grids 00, 01, 02, 03 and 45 over the year, less the sales to private individuals and to customers without a VAT number.
  4. Non-calendar fiscal year. The listing always follows the calendar year, even if the fiscal year does not.
Warning

A sale to a VAT-registered customer posted without a third party, or on a record without a VAT number, will be missing from the listing. The "Suppliers without VAT number" check of the Quality tab only covers suppliers: for customers, the check has to be done in the Third parties tab.

Generating the XML file

  1. In the listing section, click Intervat XML.
  2. The file is downloaded under the name listing_clients_CODE_YEAR.xml.

The file is a ClientListingConsignment consignment that contains:

Item Value
Declarant reference NOVAFISKO-LC- followed by the year.
Number of customers The number of customers above the threshold.
Totals Sum of the turnover amounts and sum of the VAT amounts.
Declarant VAT number and name of the company file, e-mail of the firm.
Period The year.
Customers For each one: Belgian VAT number without prefix, turnover, VAT. 
<ns2:Client SequenceNumber="1">
  <ns2:CompanyVATNumber issuedBy="BE">0428759497</ns2:CompanyVATNumber>
  <ns2:TurnOver>12500.00</ns2:TurnOver>
  <ns2:VATAmount>2625.00</ns2:VATAmount>
</ns2:Client>

Each generation of the file is recorded in the activity of the company file.

Filing the listing

  1. Log in to Intervat and choose to file the client listing by XML file.
  2. Select the file and check the summary: number of customers and totals.
  3. Sign, send and keep the acknowledgement of receipt.

NovaFisko itself transmits nothing to the tax administration.

Nil listing

If the company file has no Belgian VAT-registered customer above the threshold, the listing is "nil". This is reported on Intervat, in the last periodic return of the year or by a nil listing, according to the procedure in force. The periodic return file produced by NovaFisko carries the nil listing indicator set to "NO": so report the nil listing directly on Intervat.

Tip

Look at the listing as early as December: you will have time to fill in the missing VAT numbers before the 31 March deadline.

Exporting the listing

The client listing is also available in the Exports tab as PDF, Excel and CSV, and it is part of the full dossier of the fiscal year, in the VAT folder.

See also