Belgian customer listing: how to export from PepCerto and submit to Intervat

Every Belgian VAT-registered business must submit an annual overview of its business clients to the tax authority. This is the customer listing, also known as the klantenlisting or btw-listing. PepCerto generates this overview automatically from your invoices and exports it in the format Intervat expects.

What is the customer listing?

The customer listing is an annual declaration you submit to the Belgian tax authority (FOD Financiën) via the Intervat platform. It contains a list of all your Belgian VAT-registered clients to whom you invoiced at least €250 excl. VAT during the year.

For each client you provide the VAT number, the total invoiced amount excl. VAT, and the total VAT amount for that year. This allows the tax authority to cross-check whether VAT was correctly declared on both sides.

Who must submit a customer listing?

Every Belgian VAT-registered business is required to submit a customer listing. This applies to freelancers, sole traders, and companies alike. There is no turnover threshold: as long as you are VAT-registered, you are obliged.

You only include Belgian VAT-registered clients for whom the total annual invoice amount is at least €250 excl. VAT. Private individuals, foreign clients without a Belgian VAT number, and clients below that threshold are excluded.

Deadline and the 2026 nil return requirement

The customer listing for the previous year must be submitted before 31 March. The listing for the 2025 activity year is therefore due before 31 March 2026.

New in 2026: even if you had no Belgian VAT-registered business clients above the €250 threshold, you are still required to submit an empty listing. A nil return is no longer optional. PepCerto indicates whether your listing contains data or is empty so you always submit the correct file.

Exporting the customer listing from PepCerto

In PepCerto, go to Export and choose Customer listing. Select the tax year for which you want to file. PepCerto automatically calculates the total invoiced amount and VAT per client based on the invoices you sent through the platform.

You download the file and upload it yourself in Intervat. This keeps you in control and lets you review the data before submitting. Both XML and Excel formats are available.

XML or Excel: which format for Intervat?

Intervat accepts both an XML file and an Excel file for the customer listing. XML is the official format and is validated immediately by Intervat. Excel is useful if you want to review or manually adjust the data before submitting.

PepCerto generates both formats fully compliant with Intervat specifications, so no adjustments are needed after exporting.