News article

SME module for cross-border exemption will be available from 15 April 2025

Since 1 January 2025, VAT taxable persons established in Belgium can, under the applicable conditions, also apply the small business exemption scheme in other member states that have introduced it (SME scheme). To do so, however, they must register via a module in Intervat. That module is still under development. In principle, it would be available from 3 March 2025 but the tax authorities have informed that this date will be postponed to 15 April 2025.

Belgian VAT taxpayers who want to apply this exemption scheme in another member state now will have to apply directly to the tax administration of that member state.

FPS Finance, news release, 26 February 2025