Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense.
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 service or transfer of title of the goods. There are also jurisdictions that combine both, invoice date and completed transaction.
VAT due should be distinguished from VAT payable. VAT becomes due when the tax point occurs, VAT is payable between the first day after the reporting period and the due date to make the VAT payment in each country.