VAT - Taxable persons and non-taxable legal persons identified for VAT purposes who are required to submit a return

This table gives, by calendar year, an overview of the number of natural and legal persons required to submit VAT returns. This is still the situation at the end of the year. The General Administration of Taxation is a target group-oriented organisation made up of three administrations: the Individual Administration; the Administration for Small and Medium-sized Enterprises; the Administration of Large Enterprises. There are a few exceptions: Until 30 June 2020, the Public Administration also had the Eupen Multipurpose Centre, which dealt with all cases in the German-speaking region: individuals, small and medium-sized enterprises and large enterprises. This centre was abolished on 1 July 2020. The files are now processed by the P Liège and PME Liège centres according to the nature of the taxpayers concerned. The Small and Medium-sized Enterprises Administration also includes: the Brussels 4 control centre, which handles Members’ files; the Centre Étranger which, until 30 June 2020, dealt with all the files of non-residents (natural persons and companies). On July 1, 2020, the name "Centre Étranger" was changed to "Centre PME Matières Spécifiques". This centre is responsible for: withholding tax and withholding tax for all taxpayers and for all non-residents; tax on non-residents; VAT for non-residents who are subject to VAT; taxes treated as income taxes; miscellaneous taxes. The Administration Particuliers now handles the files of non-residents - natural persons who are not subject to VAT. In this table: ‘persons required to submit special declarations’ are the persons referred to in Article 25b(1) of the VAT Code; ‘taxable persons exempt from submitting periodic declarations and not required to submit special declarations’ are: taxable persons benefiting from the special agricultural scheme (see Article 57 of the VAT Code); taxable persons exempt from VAT (see Article 56(2) of the VAT Code); taxable persons exempt from the tax, including doctors and dentists (see Article 44 of the VAT Code); ordinary taxable persons declared bankrupt (subject to a special scheme); non-taxable legal persons. The figures relating to taxable persons in the Individual Administration relate to cases dealt with within the Eupen Multipurpose Centre. Legend: 0 = zero value. Empty cell = no value possible.