You bill a French client? A German supplier? A Dutch client? Each intra-EU operation follows specific rules — and the Belgian tax administration regularly reassesses freelancers who apply them wrongly. Here are the three costliest mistakes.

Mistake 1: charging Belgian VAT to an EU B2B client

You're a service provider billing a taxable client in another Member State. The general rule (article 21 §2 of the VAT Code) provides for reverse charge: invoice without Belgian VAT, with the mandatory mention "reverse charge" and the client's valid VAT number.

Common mistake: applying 21% Belgian VAT "to be safe". Result: your client refuses the invoice, or worse, pays it and unduly recovers Belgian VAT. In case of an audit, you'll have to rectify — and refund.

The prerequisite: verify the client's VAT number via the VIES platform before issuing. A dated screenshot is sufficient proof in case of audit.

Mistake 2: forgetting the intra-EU listing

Every delivery of goods or services to an EU taxable client must be included in the intra-EU listing (form 723) filed quarterly, even if you're a monthly VAT filer for your other operations.

The trigger threshold is zero: from the first operation, the listing is due. Penalty for omission: fine of €50 to €1,500 per missing declaration. The administration has been cross-referencing VIES data between Member States since 2024: omissions are detected automatically.

Mistake 3: confusing Intrastat and intra-EU listing

These are two distinct obligations. The listing is fiscal, mandatory from the first euro. Intrastat is statistical, mandatory above €1,500,000 annual goods dispatched or €1,500,000 introduced (2026 thresholds).

Most SMEs are not concerned by Intrastat, but those who are often learn it by receiving a reminder from the BNB. The fine starts at €100 and doubles with each follow-up.

The special case of B2C digital services

Sell digital services (online training, subscriptions, e-books) to individuals in several Member States? The €10,000 annual threshold of intra-EU B2C sales triggers the obligation to apply the VAT of the client's country.

Practical solution: the OSS (One Stop Shop) regime via IntervVAT. You declare all your B2C EU sales via a single quarterly return in Belgium, and the administration reallocates to the concerned States. Non-registration = obligation to register for VAT in each country. Nobody wants that.

The reflex to install

For each new cross-border invoice, three questions: what's the applicable regime (reverse charge, local VAT, exemption)? Do I have the mandatory mentions on the invoice? Will the operation be included in the right listing?

Three questions, thirty seconds. The cost of an audit rectifying two years of intra-EU invoicing? Several thousand euros, not counting late interest. This is exactly the kind of topic where the Essential package pays for itself in one avoided operation.