Garage owners are legally required to keep a register of vehicles that enter and exit their garage. Thanks to Billit, you can now do this digitally. After deregistering a vehicle, simply add the invoice number to the register. As such, you always have an overview of the cars in your garage and comply with the provisions of Circular 2018/C/47 on the VAT register of motor vehicles.
Article 28 of Royal Decree No. 1 of 29/12/1992 provides that, for each place of business, every taxable person who, in the course of his or her economic activity, regularly carries out one or more of the following transactions, must keep a register of the motor vehicles that are present in his or her establishment:
- any delivery and/or provision of services relating to a motor vehicle, except for the washing of the vehicle;
- any delivery of second-hand motor vehicles;
- any intervention as an intermediary in the delivery of second-hand motor vehicles.
However, this provision does not apply to taxable persons who only provide mounting, assembly or construction services.
Pursuant to this Royal Decree, the taxable person must complete the register:
- as soon as a vehicle enters the taxable person’s facility for one of the aforementioned reasons, providing a serial number, the date of entry, the number plate, or failing that, the vehicle’s chassis number and, if applicable, the client’s VAT number;
- when the vehicle leaves the facility with the date on which the vehicle leaves the facility;
- at the latest at the end of the month following the month in which the vehicle left the company with a reference to the invoice number
Vehicles to be included in the register are all land vehicles fitted with an engine and subject to registration (e.g.: passenger cars, dual-use cars, minibuses, buses or coaches, campervans, HGVs, vans, tractors (for agriculture, forestry or other purposes, insofar as they are subject to registration), motorcycles and mopeds). An exception is made for class A mopeds, class B mopeds and S-pedelecs, vehicles that currently must be registered with the government, but which are not legally required to be included in this register.
The information on this page is a simplified version of Circular 2018/C/47 which sets out the VAT obligations arising from Articles 28 and 29 of the Royal Decree No. 1 of 29.12.1992 regarding the scheme for the payment of value added tax. You can find the full text of Circular 2018/C/47 regarding the VAT register of motor vehicles at this link.
Step 1: activate the register
Go to ‘Settings’ and tick the checkbox next to ‘Register’ in the ‘Bèta’ text box. Then click 'Save’ at the bottom. The register will then be displayed in the menu on the left in Billit.
Step 2: registering a vehicle
To register a vehicle, click 'Register’ in the menu on the left in Billit.
Complete the following fields:
- Number plate or chassis number: enter the vehicle’s number plate (or chassis number if it does not have a number plate).
- Reason: select a reason why the vehicle is on your premises from the dropdown menu.
- Description: enter a brief vehicle description.
- Note: add a note about the vehicle.
After completing all the fields, click 'Add' to add the vehicle to the register.
Step 2: deregistering a vehicle
To deregister the vehicle, click 'Car out'. A window will pop up, in which you must enter the invoice number associated with this registration. If the invoice has not yet been drawn up when deregistering the car, you can add this afterwards. Bear in mind that the invoice number must be added no later than at the end of the month following the month in which the vehicle left your company. After you add the invoice number, the customer’s VAT number as listed on the invoice will automatically be added to the registration.