Domestic reverse charge may also apply on certain goods supplied in Belgium. The supplier and customer conditions are different in each type of goods. This regime is often introduced on products that are more likely to be used for carousel fraud purposes.
Natural gas and electricity: Non-established suppliers supplying natural gas and electricity to ‘ taxable dealers’ must apply the reverse charge mechanism. The customer can be a Belgian established ‘taxable dealer’ or a foreign ‘ taxable dealer’ registered for VAT in Belgium. The reference included in the invoice should be: ‘Autoliquidation – Art 51 § 2, 6°’
Supply of construction work: Domestic reverse charge applies where a contractor provides services related to construction work (including supply of staff, repairs, maintenance, cleaning and demolition services) to a customer established in Belgium or registered for VAT via fiscal representative. Regarding the invoice, the following wording can be added: Autoliquidation – Art 20 du Arrêté Royal nr 1
Investment gold: Where investment gold is sold to an established client or a client registered for VAT via fiscal representative, reverse charge applies. Regarding the invoice, the following wording can be added for reverse charge on investment gold: Autoliquidation – Art 20bis du Arrêté Royal nr 1
CO2 emissions are also subject to reverse charge when supplied to an established client or a client registered via fiscal representative. Regarding the invoice, the following wording can be added for reverse charge on CO2 emissions: Autoliquidation – Art 20ter du Arrêté Royal nr 1