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

• 18.06.2025 - SME scheme: registration module unavailable

  Due to technical problems, the registration module of the SME scheme (special tax exemption scheme for small businesses) is currently unavailable in Intervat.

  Our teams do their best in order to solve this problem as soon as possible.

  We apologize for the inconvenience this may cause.

• 28.05.2025 - Standard VAT rate in Estonia will increase from 22 % to 24 % as from 1 July 2025

  What is the impact on OSS - One Stop Shop declarations ?

  • For Union and non-Union schemes: declarations for the second quarter of 2025 may contain transactions with two different rates:
    • a rate of 22 % for operations carried out before 1 July 2025
    • a rate of 24 % for operations carried out as from 1 July 2025
  • For the import scheme: the rate of 24 % must be applied as from the declaration relating to operations carried out in July 2025.
     

• 10.01.2025 - Changes as part of the new VAT procedure from 1 January 2025

  As we announced in the News of 22 November 2024, the law intended to modernise the VAT procedure as well as the collection of fiscal and non-fiscal debts within the FPS Finance will enter into force on 1 January 2025. On this date, we will bring a number of changes to Intervat : 

  • The possibility of submitting a periodic amended return after the legal deadline will no longer be available.
  • The possibility of submitting a periodic return for a period for which a substitute return is definitive will no longer be available.
  • The "Do not justify" box when a warning to justify is displayed will no longer be available. For certain validation rules, you must specify a justification.
  • Update of certain validation rules to better reflect the new regulation.
     

• 25.11.2024 - Intra-Community statement: no longer possible to enter clients with a final amount equal to 0

  You provided goods and/or services to a client and issued a credit note in their name for the same amount during the same period? You cannot enter it in the intra-Community statement if the final amount is equal to 0.
   

  From now on, if your intra-Community statement mentions one line with an amount equal to 0, a blocking error message will pop up on the screen when you click to validate it in Intervat. You must then correct your encoding (online or paper form) in order to be able to submit the statement.
  
  More information about how to draw up the VAT statement of intra-Community transactions

• 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.

• 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:

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