Belgium | EU’s ‘Quick Fixes’ for VAT in effect from January 2020

By |November 25th, 2019|

On 10 October 2019, a draft bill to implement the EU’s ‘Quick Fixes’ for VAT into Belgium law was approved in parliament by the Commission of Budget and Finance. As a result, the draft bill will become effective from 1 January 2020. The draft bill mainly relates to the implementation [...]

Belgium / Electronic Notifications of Changes to Registration Status From 2020

By |August 6th, 2019|

Under recently gazetted Belgian legislation, from 1st January 2020 businesses will be required to submit notification of the commencement, termination and any changes to their economic activities to the tax authorities by electronic means.  This will include any changes to information relating to the business’ identification such as change of [...]

Belgium I Non-EU established entities cannot act as exporter

By |June 25th, 2019|

The Belgian customs authorities have made an important change to their definition of an ‘exporter’ in reference to Box 2 of the Single Administrative Document (SAD). A key condition to becoming an exporter of EU goods for customs purposes is to be established in an EU customs territory and also [...]

Belgium I B2B Supplies Caught By New TOMS Guidelines From 25th May 2019

By |June 19th, 2019|

Further to the European Commission launching infringement proceedings against it at the start of the year, Belgium has enacted legislation changing the way it applies the special VAT scheme for travel agents (TOMS). These new rules came into effect on 25th May 2019. TOMS is an EU-wide simplification measure which [...]

Belgium | New Law Cuts VAT on Electronic Books and Bikes

By |May 3rd, 2019|

Recent and pending amendments to Belgian legislation make changes to the VAT rates for the following supplies, which generally had effect as of 1st April 2019: Supplies of plants The reduced 6% rate of VAT is applicable to supplies of plants for the making and maintenance of gardens. Before this [...]

Belgium | UK Companies Warned to Act Quickly and Appoint a Fiscal Representative

By |February 26th, 2019|

The Belgian tax authorities are sending out letters to United Kingdom (UK) companies currently directly registered for VAT in Belgium, advising them that from the date that Brexit comes into effect, their Belgian direct VAT-registrations will no longer be valid. The note urges them to take pre-Brexit action by adopting [...]

Belgium | Welcome Relaxation of Fines for Small Errors Related to VAT Filings

By |September 28th, 2018|

The Belgian VAT penalty system is notorious for the severe administrative fines it imposes on taxpayers for late or small errors in VAT submissions. This includes Intrastat and ESL filings as well as VAT returns: non-compliant taxpayers can be required to pay a hefty lump sum fine, as well as [...]

Belgium | Option to Tax Regime for Rental Property from October 2018

By |April 19th, 2018|

On 23rd March 2018, the Belgian federal government approved preliminary measures to introduce the option to tax regime for supplies of “new” professional rental property. The mechanism is expected to come into effect as of 1st October 2018, bringing Belgium’s treatment of such supplies in line with that of most [...]

Belgium | New rules regarding the place of supply for freight transport services

By |December 11th, 2017|

Previously the supply of good transportation and other ancillary services (i.e. loading and unloading, handling and similar activities) was treated as supplied outside of the European Union when the customer was established outside of the EU. On 23rd November 2017, according the Royal Decree 57, an amendment was made to [...]

Belgium | Quarterly VAT prepayments will be ended from 1 April 2017

By |March 14th, 2017|

The Belgian Minister of Finance, Johan Van Overtveldt, has announced that taxpayers currently making quarterly prepayments for Value Added Tax (VAT) will no longer need to do so from 1 April 2017. Instead, there will be a requirement for one prepayment for the 4th quarter due on 20th December which [...]

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