The client listing is the annual return Belgian VAT-registered businesses file for their clients who hold a Belgian VAT number: for each client, the turnover invoiced during the calendar year and the VAT charged on it. Financica builds the listing from your sales invoices and exports it as an Intervat XML file.
The report is only available to organizations whose country is Belgium.
Accessing the client listing
Navigate to Reports > Client listing. The report opens on the previous calendar year, which is the year you normally file in the spring. Use the year stepper or the year picker to change it.
If you select the current year, a warning appears: the year is not over, so the listing will still change as you invoice.
The deadline
The listing must be submitted by March 31 of the year following the one it covers. A late submission can result in a fine. The How to submit button in the report header repeats the deadline next to the submission steps.
Which clients appear
A client is included when all of the following hold:
- It was invoiced by you during the year — the listing reads your sales invoices (customer invoices) with an issue date in the selected calendar year. Voided invoices are ignored, and so are supplier invoices.
- The invoice is linked to a client record — an invoice with no counterparty cannot be attributed and is left out.
- The client record carries a usable tax ID — only the first tax ID on the client record is read. If a country can be derived from it, that country is used; if not, the country on the client's address is used instead and the tax ID is reported exactly as entered. A client whose first tax ID gives neither is left off the listing entirely, even if a valid Belgian VAT number sits further down its list. So put the VAT number you want reported first. Fix this on the client's page under Customers.
Two filters then narrow the result. Both are on by default, and both are in the Filters menu in the header:
- Belgian VAT numbers only — keeps clients whose VAT number is Belgian (BE). This is what the return asks for; turn it off only to inspect the underlying data.
- Min. €250 turnover — drops clients whose turnover for the year is below €250 excluding VAT. This is the regulatory threshold below which a client does not have to be listed.
The filters are part of the page URL, and the XML you download reflects exactly the selection on screen. If you turn a filter off to look at something, turn it back on before exporting.
How to read the figures
Each row shows the client, its country, the full VAT number, and two amounts:
- Turnover (excl. VAT) — the sum of the invoice subtotals for the year, before VAT.
- VAT amount — the sum of the VAT charged on those invoices.
The footer totals both columns and counts the clients on the listing.
Every figure is in euro. An invoice issued in another currency is converted at the European Central Bank reference rate for its own issue date, not at a single rate for the year, so a currency that moved between January and December is reflected as it stood on each invoice.
If no reference rate can be found for a currency on one of those dates, the report says so and the XML download is blocked rather than filing a total that mixes euro with an unconverted amount.
Click a client name to open its page and check the invoices behind the figure.
Warnings to resolve before filing
- Duplicate VAT numbers — if two client records share the same VAT number, the file is invalid: the same client would be reported twice. Correct the VAT numbers, or merge the duplicate clients, before exporting.
- VAT number not configured — the file identifies you as the declarant, so your own VAT number must be set in Settings > Organization. Until it is, the Download XML button stays disabled.
Downloading the XML for Intervat
Click Download XML in the header. The file is a client listing declaration for the selected year, built from the rows on screen, and is uploaded to Intervat under Declaration by file.
The How to submit button walks through it:
- Download the client listing XML file.
- Log in to Intervat with itsme or another available method.
- Select the profile with your company number.
- Upload the file under "Declaration by file".
- Follow the steps to finalize the submission.
Nihil listings
If no client meets the criteria for the year, the report shows an empty state instead of a table. You still have to file: a nihil (blank) listing is submitted manually on Intervat, and the How to submit button lists the steps for that case, through "Declaration by screen" with the "I want to make a nihil return" box ticked.
Related
- VAT returns — the periodic declaration, and its own Intervat export.