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  • Belgium adopts ECJ’s position on incomplete invoices

    Belgium has adopted the recent ECJ jurisprudence regarding the right to deduct VAT on invoices with missing details. You can find more information about these ECJ decisions here and here. Last 12 October 2017 the authorities published a Circular letter 2017/c/64 summarizing their interpretation of recent ECJ decisions concerning the conditions under which a taxable person may exercise his right to deduct VAT in cases of irregular invoices. Based on this circular, Belgian Tax Authorities have relaxed their position on invoice requirements...
  • Belgian stricter rules on business gifts

    Belgium recently reduced the right to deduct VAT on business gifts. Until now, gifts given to clients for commercial purposes did not require VAT to be accounted for unless the value of the gift exceeded €50. This threshold was taken into account on a ´per gift´ basis. As from June, the threshold is computed on an annual basis including all gifts given to a client or supplier. This means deduction of VAT and obligation to pay VAT will apply in all...
    • By Marosa EU VAT
    • Published 28/07/2017 7:38
  • End of Belgian monthly VAT pre-payments

    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....
    • By Marosa EU VAT
    • Published 26/02/2017 11:57
  • VAT rates on e-books and online betting in Belgium

    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,...
    • By Marosa EU VAT
    • Published 29/07/2016 8:07
  • Practical changes in the Belgian tax authorities´ structure

    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,...
    • By Marosa EU VAT
    • Published 30/06/2016 7:25