What exactly is an intra-Community listing?
It is a list of all goods and services you sold to VAT-registered customers in other EU countries. You report each customer’s VAT number and the invoiced amount.
Received a notice about a missing intra-Community listing? Here’s what to do!
12/09/2025
Have you received a letter from the VAT administration about a “missing intra-Community listing”? Then you might be wondering what exactly you need to do. In this blog post, we explain how to resolve the situation quickly and correctly.
What is an intra-Community listing?
Did you sell goods or services in the past quarter to business customers in other EU countries? Then you must not only submit a regular VAT return, but also a separate “intra-Community listing.”
This is a list of all your EU customers outside Belgium, including the amounts you invoiced to them.
Why did you receive a letter?
If you receive a letter about a missing intra-Community listing, it is usually because the VAT administration noticed that you reported amounts in boxes 44, 46, or 48 of your VAT return (which indicate sales to EU customers), but did not submit the corresponding intra-Community listing (on time).
The deadline for this listing is the same as for your VAT return: the 20th of the month following the quarter.
Just like with the VAT return, missing this deadline can lead to a fine—ranging from €50 to €5,000.
What should you do now?
Submit the missing listing immediately. The sooner you file it, the lower any potential fine will be.
PIA Go! automatically prepares the data for your intra-Community listing:
• Go to the “VAT” menu
• Select “Intra-Community listing”
• You’ll see an overview of all EU customers you sold to during the quarter
• Go to Intervat and log in with your eID or itsme
• Choose “Submit an intra-Community listing”
• Enter the data as shown in PIA Go!
• Sign and submit
Important: don’t feel like doing this yourself or need support? Choose our Comfort or ComfortMax plans—our accountants will take care of it for you.
PIA Go! helps you stay compliant
At PIA Go!, we believe entrepreneurs should focus on running their business—not on figuring out tax obligations.
That’s why our accounting solution automatically prepares both your VAT return and your intra-Community listing. Received a reminder? Our experts will help you resolve the issue quickly and prevent future problems.
Ready to get started with PIA Go!?
Schedule your meeting today and discover how simple accounting can be.
FAQ
When do I need to submit an intra-Community listing?
Every quarter, together with your VAT return. The deadline is the 20th of the month following the quarter.
Why did I receive a letter from the tax authorities?
Because you reported sales to EU customers in your VAT return (boxes 44, 46, or 48), but did not submit the corresponding intra-Community listing.
What happens if I submit my listing late?
You risk a fine ranging from €50 to €5,000, depending on the severity and frequency of the offense.
How can I still submit my missing listing?
You can do this via Intervat. In PIA Go!, you’ll find an overview of your EU customers and can easily copy the required data.
Can I correct my intra-Community listing if I made a mistake?
Yes. You can submit a corrective declaration via Intervat. PIA Go! helps you prepare the correct data.
Do I need to submit a listing if I had no EU customers?
No, only if you actually supplied goods or services to VAT-registered customers in other EU countries.
What if I forget to submit my listing multiple times?
Fines will increase, and the tax authorities may carry out additional checks. Submitting on time is very important.
Can my accountant do this for me?
Absolutely. With Comfort or ComfortMax, our accountants will always submit your intra-Community listing correctly and on time.
How does PIA Go! help prevent problems?
PIA Go! automatically prepares your VAT return and intra-Community listing, so you always have the correct figures and never miss a deadline again.
Written by Charlotte Backelandt , Marketing & Content Specialist,
reviewed by Tom Castelein, Personal Income Tax Expert.
reviewed by Tom Castelein, Personal Income Tax Expert.