Declaration

When are you required to make a declaration?

The equipment levy payers must make a declaration when they market a device in Belgium. That means that the device must be imported into Belgium in order to be sold, leased, rented or used by themselves. A device is not marketed in Belgium if you use the device for demonstration purposes or provide it to a client on a trial basis for a short period of time (maximum three months).

How do you file a declaration?

First you must identify yourself as equipment levy payer to Reprobel, by completing an information sheet. This includes all the details on your company and the contact name. Subsequently, you are required to declare each month the number of devices you market in Belgium according to the categories established by the government. You do this by means of an official declaration form. You must return the ‘certified authentic’ declaration to Reprobel within 20 calendar days after the month that the declaration concerns. On the basis of this declaration Reprobel will bill you for the amount owed. You pay this bill upon receipt.

Form

Click here for the declaration form with VAT 21%.
Click here for the declaration form with VAT 6%, for the declarations for remunerations which have not been invoiced to the client.

Statement on the invoice

By law, those liable to pay contributions must clearly state the amount of the equipment levy on their invoices. Distributors, retailers or wholesalers may reject invoices on which the equipment levy is not clearly shown.