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  • New policy on Belgian VAT penalties

    Belgian VAT penalties have been relaxed. A notice was published with new guidelines on the Belgian VAT penalty regime. The biggest change is the full cancellation of certain penalties when all conditions are met. Going forward, errors such as late filing of ECSL returns, Annual Sales Listings or mistakes when completing your VAT return will not be subject to any penalty provided the following conditions are met: An explanatory letter is sent to the competent tax officer requesting a waiver...
    • By Pedro MAROSAVAT
    • Published 13/09/2018 18:14
  • Belgian authorities sent a letter about Intrastat changes

    The Belgian Intrastat authorities sent letters to all businesses required to submit Intrastat returns with an update on data transmission, data requirements and upcoming changes in 2019. You can access the letter directly in the English language here. In summary, the letter included the following information: If you use Internet Explorer as your web browser, you will need the version 11 installed on your computer. For Google Chrome and Firefox, you simply need your browser to be up to date...
    • By Marosa VAT
    • Published 06/03/2018 18:49
  • Belgium adopts ECJ’s position on incomplete invoices

     ECJ's criteria adopted by Belgium Belgium has adopted the recent ECJ jurisprudence regarding the right to deduct VAT on incomplete 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...
    • By Marosa VAT
    • Published 01/12/2017 13:42
  • Belgian stricter rules on business gifts

    VAT on business gifts: changes to deduction 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...
    • By Marosa VAT
    • Published 28/07/2017 9:21
  • End of Belgian monthly VAT pre-payments

    Important announcement on monthly VAT pre-payments in Belgium Belgium will no longer require monthly VAT 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...
    • By Marosa VAT
    • Published 27/02/2017 17:39