The Intervat application allows you to file your VAT returns (or those of your clients).

As of 31 January 2024, you can no longer log into the e-services of the FPS Finance with the commercial certificates “Isabel” and “Globalsign”.

There are several alternatives to log in:

• with a Belgian electronic identity card (eID) or with itsme®
• with an electronic identification means from a member state of the European Union that has implemented eIDAS
• If you do not have either of those login options, you can request access to Intervat via “ForReg”.

In addition, enterprise employees need a 'role' (access) to continue acting on behalf of that enterprise.

More information
 

News

• 08.08.2024 - Mixed and partially taxable taxpayers - changes planned for the Pro rata section

  Final and temporary general pro rata

  The final general pro rata for the previous year is used as the temporary general pro rata for the current year. Intervat only contains one field for declaring the general pro rata.

  As from 26 August 2024, you can declare a general pro rata equal to 0 or 100. Until then:

  • if the pro rata is equal to 0, enter 1.
  • if the pro rata is equal to 100, enter 99.

  The correct pro rata can be declared as a comment.

  VAT units

  VAT units must declare the information requested on a consolidated basis. They may attach data relating to each of their members.

  Rounded percentages

  As from 26 August 2024, you can declare percentages with decimals. Until then, you should round the percentages as follows

  • general pro rata and specific pro rata: always round up to the nearest whole number
  • 3 fields relating to the actual use rule:
    • percentage with a decimal equal to or higher than 0.5: round to the nearest whole number
    • percentage with a decimal lower than 0.5: round down to the nearest whole number

  The total amount of these 3 fields must be equal to 100 %. 

  If the total amount obtained after rounding the decimals is 99 %, the percentage with the highest decimal place must be rounded up to the nearest whole number.

  If the total amount obtained after rounding the decimals is 101 %, the percentage with the lowest decimal must be rounded down to the nearest whole number.

  Global result of specific pro rata

  If you use 2 or more specific pro ratas, you must also declare the global result. The global result is calculated by dividing:

  • the total VAT amount deducted on the basis of specific pro ratas

  by

  • the total VAT amount entered in the accounts on transactions simultaneously allocated to the business sectors for which VAT is fully deductible and to the business sectors for which it is not deductible.

  A “Global result” field will be available as from 26 August 2024. Till that date, the global result must be included in the annex to the periodic return.

  Administrative tolerance

  In the event of a tax audit relating to the partial deduction of VAT, the administration will be flexible if a person liable to tax has made a clearly unintentional error. Of course, this tolerance also applies if you have not been able to enter data correctly due to Intervat’s technical restrictions.
  If you have completed your tax return without applying the temporary rules set out above, you do not need to file an amended tax return.

• 16.07.2024 - OSS - New VAT rate of 25.5% for Finland

   Standard VAT rate in Finland will increase from 24% to 25.5% from September 1^st 2024 onwards.

   What is the impact on OSS returns?

  • For Union and non-Union schemes: the returns of the third quarter 2024 may therefore contain transactions mentioning two different rates - a rate of 24% for the transactions made before September 2024 and a rate of 25.5% for the transactions made from September 1^st 2024 onwards.

  • For the Import scheme: the 25.5% rate must be applied from the return for transactions made in September onwards.

• 18.03.2024 - Maintenance online services on 21 March from 20:00 to 21:00

  On Thursday 21 March 2024 between 8 pm and no later than 9 pm, important maintenance is happening on the FAS which may cause you to experience glitches when logging on to all government online services. If you experience a problem, please try to log back in (after 9 pm).
  
  We apologise for the inconvenience.
   

• 12.03.2024 - Change of URL address and identification screen for Intervat

  From now on, you will need to access Intervat via the following link: https://intervat.minfin.fgov.be (you may need to change this in your bookmarks).

  Once logged into Intervat, you reach a new identification screen which directly displays your various possible profiles for:

  • either logging into “in your own name”
  • or “on behalf of a company”: your company and those for which you are an authorised representative.

  Then click on the company on whose behalf you want to proceed.
  

  You can only proceed in your own name (without a VAT number)?

  If there is only one available profile, you are automatically redirected to Intervat without going through this identification screen.

  Do you have to enter returns for different companies ?

  You no longer need to log off. 

  The new icon next to the CBE number of the company on whose behalf you proceed allows you to:

  • either to change profile and continue working in Intervat. Click on “Context switch” to return to the identification screen and choose another company.
  • or to log off completely (and delete linked cookies) by clicking on “Logout”.
     

• 24.10.2023 - Commercial certificates “Isabel” and “Globalsign” will no longer give access to the e-services of the FPS Finance as of 31 January 2024

  From that date you will no longer be able to log in to Intervat with these certificates.
  More information
   

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