The Belgian government has submitted a Bill on the chargeability of VAT which is expected to come into force on 1 January 2016. The Bill provides that VAT on the supply of goods and services in business-to-business (B2B) situations will become chargeable upon the issuance [...]
There have been several recent VAT changes in Belgium, including the latest change in VAT rate for supplies of electricity. The rate will change from 21% to 6% and will take effect on 1 April 2014 until 31 December 2015 with an option to extend the rate into 2016 and [...]
The Belgian tax administration recently announced that the threshold for allowing businesses to file VAT quarterly has increased from EUR 1 million to EUR 2.5 million. For businesses involved in the trade of mineral oils, mobile telephones, computers and their peripherals, accessories and components, as well as vehicles, the threshold [...]
Belgium, Netherlands and Luxembourg are planning to meet to discuss reaching an agreement on an increased, faster, and more efficient exchange of tax information between the tax authorities of the Member States. This includes the collection, management, and linking of data, as well as the development of risk and analysis [...]
The Belgian government has decided to withdraw the VAT exemption for lawyers with effect from 1st January 2014. After 1st January 2014 all lawyers services will be subject to the standard rate of VAT at 21%. Draft legislation has not yet been published.