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VAT in the plan — regimes and parameters

⏱ 4 min readUpdated on

For a standard VAT taxpayer (assujetti ordinaire / gewone btw-plichtige), the VAT charged and the VAT paid are set off against each other in each VAT return (déclaration TVA / btw-aangifte). For a business that does not charge VAT, the VAT on its purchases is a cost. The regime is set once, in the Taxation tab.

What it is for

The VAT – Value Added Tax section of the Taxation tab holds:

  • VAT registered; the VAT regime: normal regime, franchise (small business; franchise / vrijstellingsregeling) or exempt (art. 44);
  • for the normal regime, the Declaration frequency — monthly or quarterly — and the Global prorata (mixed activity).

Depending on this regime, Fiplan treats the VAT of the lines entered as follows:

StatusVAT on salesVAT on purchases
Standard VAT taxpayercharged, paid over to the Staterecovered
Mixed activity (pro rata)charged, paid over to the Staterecovered pro rata; the rest is a cost
Franchise, exempt, not subject to VATnonea cost: it is added to the expense or to the price of the asset

Steps

  1. Open the Taxation tab, VAT – Value Added Tax section.
  2. Choose the status and the regime.
  3. Under the normal regime, choose the frequency and, for a mixed activity, the pro rata.
  4. Click Save tax parameters.
The Taxation tab, VAT section: VAT registered, normal regime, quarterly returns.
The Taxation tab, VAT section: VAT registered, normal regime, quarterly returns.

Worked example · Boulangerie Dupont SRL

The bakery is a standard VAT taxpayer, with quarterly returns (the default). In 2027, the VAT charged (€12,960.00) and the VAT recovered (€10,867.20, van included) leave a balance of €2,092.80 owed to the State for the year. In the first quarter, the van puts the return in credit: Fiplan has this credit refunded in June 2027.

Pitfalls

Changing regime after data entry. Not all the amounts already calculated for a line are recalculated: after a change of regime, reopen and save again the investments, whose depreciation schedule depends on the right to deduct (droit à déduction / recht op aftrek).
The franchise threshold is only a signal. A file under the franchise whose revenue exceeds the threshold receives a warning from the VAT consistency check; Fiplan does not change the regime because of it.
The frequency is not derived from revenue. Fiplan applies the one you choose.

What it changes · 2027

① Income statementNo effect, for a standard VAT taxpayer€0.00VAT passes through; under the franchise, the VAT on purchases would become an expense.
② CashThe VAT of 2027, in cash+€2,203.20The 4th quarter is only paid in January 2028.
③ Balance sheetThe VAT payable at 31 December€2,203.20In account 451000.

Source

VAT Code (Code de la TVA / Btw-wetboek): deduction (art. 45), the general pro rata (prorata général / algemeen verhoudingsgetal) of a mixed taxpayer (art. 46), exemption (art. 44), the franchise scheme for small businesses (art. 56bis). Federal Public Service Finance (SPF Finances / FOD Financiën), “Déclaration périodique TVA” (periodic VAT return) and “Nouvelle chaîne TVA” (the new VAT chain) (payment and refund deadlines).

Fiplan convention (vat-admin.ts): the status is derived from the file's parameters; without parameters, a standard VAT taxpayer.