A special VAT return (declaration 629) is required when you are exempt from VAT and accidentally triggered the reverse-charge regime on a purchase from another EU country. This article walks you through how to generate the declaration in Accountable, submit it on Intervat, pay the VAT due, and record the expense correctly.
💡 Tip: Next time you buy something in the EU, purchase as a private individual and do not share your VAT number. That way, the supplier can charge you VAT directly and you avoid this process.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
Here is what happened: your supplier invoiced you under the reverse-charge regime because you gave them your VAT number. They did not know you are not subject to VAT. As a result, no VAT appeared on your invoice, but the VAT is still owed to the Belgian tax office. You must declare it in a special VAT declaration 629 and pay the amount to the state.
💡 Pro tip
next time you make a purchase in the EU, make sure to buy as a private individual, don't communicate your VAT number, so that the supplier can charge you VAT.
Step 1: Generate the VAT return in Accountable
When you encode purchases under reverse-charge, Accountable automatically prepares the tax return for you.
In your taxes screen, you will find the Special VAT item:
When opening the tax item, click Next or go to Step 1: VAT submission.
Once everything looks correct, click Download (.xml) and save the file to your computer.
Step 2: Submit on Intervat
Log in to Intervat.
Select "in your own name".
Go to the Dashboard, upload the .XML file, and click Continue.
Validate the declaration.
Step 3: Pay the VAT due
In Accountable, go to Step 2: VAT payment of the VAT declaration and follow the payment instructions.
Step 4: Deduct the VAT paid
In Accountable, enter the amount of VAT paid under the same category as the service or goods purchased. Set the VAT rate to 0% and select that this item is exempt from VAT.
Key takeaways
A declaration 629 is required when you are VAT-exempt and accidentally used your VAT number with an EU supplier, triggering the reverse-charge regime.
Accountable generates the .XML file automatically once you encode the purchase correctly.
You submit the file directly on Intervat, pay the VAT due using the instructions in Accountable, and then record the expense at 0% VAT exempt.
To avoid this situation in future, buy as a private individual and do not share your VAT number with EU suppliers.
Need help? Chat with us or email support@accountable.eu, we're happy to help.