Declaration basis for companies based in Belgium
You can enter the declaration either based on your sales figures or based on your purchase figures.
- If all your battery sales (sold separately or included in/sold with ) are invoiced, you may declare based on your sales figures.
- If you only issue cash receipts, or a combination of cash receipts and invoices, your declarations must be based on your purchase figures.
Please also bear in mind the elements listed in the “Do I need to declare all batteries?” section.
Declaration basis for companies based outside of Belgium
Your declarations should be based on your sales invoices. You declare the batteries which you sell in Belgium to private consumers via distance selling as well as to Belgian companies whose Bebat declaration obligation you take over.