BIZTAX

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België - Belgique - Belgien - Belgium
België - Belgique - Belgien - Belgium

BIZTAX is the web service of the Belgian Government to administer the tax declarations for VZW, and other organisations or enterprises.

You need to use it at least once a year to declare the taxes, even if they are null.

Login with eID[edit]

Go to http://www.biztax.be

Prerequisites:

  • You need to login with your Belgian e-ID, and select "In the name of a company"
  • Then select: "Indienen voor uw onderneming"

Note:

  • So you need to have the Belgian nationality
  • Do not login as a person, nor as a mandatory

If you select the wrong option, you get an error like: 

U bent aangemeld als mandataris maar voor dit ondernemingsnummer bent u wettelijke vertegenwoordiger.
Druk op de knop 'Afmelden' en gelieve u opnieuw aan te melden als wettelijke vertegenwoordiger.

Timing[edit]

Within 7 months after the end of the enterprise fiscal year. Typically in the month of July.

Tip: you better wait till July to administer your declaration:

  • often the tax administration is not yet ready to allow entering your declaration (physical persons having priority - personenbelasting)
  • and you need a stamped version of the jaaarrekening, validated by the Commercial Tribunal
  • so you certainly need to wait till after the General Assembly

Start or review a tax declaration[edit]

  • First login with e-ID
  • Goto "Mijn aangiften"
  • Fill in the Enterprise number: 0563.775.480 (when required)
  • Enter the year of declaration (+1 of income year = book year)
  • Select the type of enterprise: explicitly choose for RPB (rechtspersonen) via the pull-down menu (note: default value is "VenB")
  • Click on "Search"

Then you get the option to create, review, or administer your declaration.

Open/create the year for which you would like to provide/access the documents.

It is possible that the administration already created a template declaration.

Functionality[edit]

  • Login
  • Then by clicking on the header buttons, in sequence, one option at a time (no intermediate save/validation needed).
    1. Input: Header sections; check, complete, and update the required sections:
      1. Section Id (identification) - Review/update name, address, contact list; the bank account is not required, unless you get back money...
      2. Section 276.5.A (income) - Add taxable items:
        • Normally empty (unless you have something to declare)
      3. Section 276.5.B (jaarrekening) - Upload PDF attachments:
        • Jaarrekening: yearly income/expense and balance sheet (for small VZW) - use the stamped version of the Commercial Tribunal
        • Other important document(s) when required
      4. 274 APT-8 (only for SME with personnel)
      5. 274 APT-9 (large enterprises)
    2. Save the declaration (just in case the error check screws up)
    3. (mandatory) Check for errors (Start validation, then check the Error list, if any)
    4. Correct any errors, if required; adding an address is most complicated:
      1. Check if "administrative address type" was properly chosen
    5. (Simulate) calculate the (estimated) tax amount (important as a completeness verification!)
    6. PDF openenen; save the declaration document
    7. Sign the document (if it takes too long, click a second time... the webserver can give the impression it hangs...)
    8. Download the resulting documents (aangiftedocumenten)
      1. PDF van de aangifte
      2. Ontvangstbewijs
  • Logoff
  • Archive the downloaded electronic documents

List of mandatory attachments[edit]

Data entry timing[edit]

Before the end of July for the preceding year of income. Period can possibly be extended by the administration. 

Taxable year < Book year < General ledger < Bank transactions < Income and expenses < Balance sheet < Financial statements < General Assembly < Legal updates < Registration of Financial statements < Tax declaration < Tax calculation < Tax payment

Resulting documents[edit]

It is critical to archive those PDF documents on G-Suite for later reference and proof.

Tax declaration documents
Document (example) Description
Jaarrekening.pdf Balance sheet and income/expense declaration
Ontvangstbewijs_21/09/2016.pdf Receipt
Bewijs_van_ondertekening_21/09/2016.pdf Proof of signature (seems no longer be available)
XBRL_van_de_aangifte_21/09/2016.xbrl Binary XML version of the tax declaration (internal use for Tax services)
PDF_van_de_aangifte_21/09/2016.pdf Declaration (Human readable)

Penalties[edit]

Caveat: For late declarations you get a default penalty of (at least) 50 €. As a consequence the proof of tax disputes falls back to the enterprise.

Publicaties[edit]

  • VSDC vzw Review, nr. 197, september-oktober 2021, p. 3

External links[edit]

See also[edit]

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