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Reverse charge for non-established suppliers in Belgium

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Reverse charge for non-established suppliers in Belgium

According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses. Belgium has introduced an extended version of this reverse charge.

Where a non-established supplier sells goods or services to a client established in Belgium or registered via a Belgian fiscal representative, domestic reverse charge applies. It is not relevant if the supplier is registered or not. Regarding the customer, it must have a permanent establishment or be registered via fiscal representative. If the customer is registered directly for VAT purposes, reverse charge does not apply.

Regarding the reference on the invoice, supplies falling under the reverse charge mechanism can include the following wording: ‘Autoliquidation – Art 51 § 2, 5°

 Supplier requirements

 Customer requirements

 Scope

 Not established in Belgium

 (irrelevant if the supplier is  registered or not for VAT)

 Taxable person with a  permanent establishment in  Belgium; or

 Registered via fiscal  representative

 All supplies of goods

 Supplies of services located  in Belgium (exceptions to the  B2B rule).