Belgium

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 355 accounts, for companies
• asbl — 351 accounts, for nonprofits

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

23 taxes at rates of 0, 6, 12, 21

domestic, domestic_reverse_charge, exempt, export, import, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services, not_subject

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• BE-VAT-PERIODIC — 31 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 20 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• vat-consignment

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — mandatory from 2026-01-01

Loi du 6 février 2024 modifiant le Code de la TVA, art. 53, § 2 — facturation électronique structurée entre assujettis établis en Belgique à partir du 1er janvier 2026

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 451900
• receivable 411900

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• coda — read
• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• BE-BNB-ABBR-BS — 65 lines, nbb-cbso:26.0
• BE-BNB-ABBR-IS — 16 lines, nbb-cbso:26.0
• BE-BNB-ABBR-AF — 6 lines, nbb-cbso:26.0

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

proven no named reviewer

30 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-11-06

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

1.25.0 — published 2026-11-06

fr, nl, de, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

Partners