Belgium will no longer require monthly pre-payments from taxpayers submitting quarterly VAT returns.
Currently, where a business’ annual turnover in Belgium is below € 2,500,000 and the value of intra-Community supplies during any of the previous four quarters does not exceed €50,000, they are allowed to submit VAT returns quarterly instead of monthly. However, these businesses are obliged to make pre-payments on a monthly basis for an amount equal to 1/3 of the VAT paid in the previous VAT return. You can find more information on frequency of Belgian VAT returns in our country manuals....Read more
The Belgian government announced plans to reduce VAT rates on e-books. Electronic books are currently taxed at 21 and this proposal would reduce the VAT rate to 6 .
Belgium is the last country planning to reduce rates on e-books despite the ECJ and European Commission persistently denying permission to Member States to reduce such rates. According to these institutions, e-books are not part of the Appendix III of the VAT Directive and hence cannot benefit from reduced VAT rates.
France, Italy and Poland already had disputes with Brussels around VAT rates on electronic books. In the meantime, because this...Read more
The Belgian authorities have announced that, as from 1 July 2016, a department for non-established taxable persons will be created. The authorities will deal with all foreign VAT registrations from this new department called ´Centre Étrangers´.
This is good news for all non-established VAT registered companies as they will most likely deal with tax officers that are more familiar with frequent VAT issues for foreign businesses such as domestic reverse charge, place of supply rules or ECSL reporting. In practice, some tax authorities may also communicate in English. At the moment,...Read more
Belgium continues the never-ending story on tax point rules. The latest change brings back the former rules where the issuance of an invoice related to a prepayment triggers the tax point and hence the obligation to report and pay VAT. If there are different dates between tax point and invoice date, these should be differentiated in the invoice.
Tax point rules determine the time when VAT becomes due. Transactions should be reported in the VAT return of the period when the tax point occurred. In Europe, some countries take the invoice date as main driven factor to create a tax point, some others take the completed...Read more
Belgium has recently introduced the outcome of the Skandia case into its national VAT legislation. There are no significant variations from the ECJ position.
According to the ECJ (Case C-7/13), where a branch of a non-EU business is part of a VAT group int eh EU and receives services from its Head Office, such services are subject to VAT in the country of the branch, hence considering the VAT group as a single taxable person.... Read more
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