Belgium

Belgium: changes to VAT returns and claims for VAT refunds

The Belgian Finance Act for 2025 provides for the following changes: 1°) Filing deadlines : For quarterly depositors, the deadline moves from the 20th to the 25th day of the month following the period concerned. For monthly depositors, the deadline remains unchanged at the 20th day. 2°) Payment terms : For quarterly filers, VAT...

Country Briefs Belgium Déclarations formulaires etc.forms etc.VAT

28 November 2024

Belgium – Extension of the reverse charge mechanism for the construction sector

Usually, VAT is payable by the supplier of services or the seller of goods. However, the European directive allows EU Member States, for domestic transactions carried out on their territories, to make the customer liable for VAT by applying the reverse charge mechanism. Belgium has opted to apply this mechanism to the construction sector in...

Country Briefs Belgium Construction Reverse Charges

5 January 2023

Belgium – Format change for Belgian VAT numbers

Until now, the Belgian VAT numbers followed the following format “0xxx.xxx.xxx”. As the series of numbers beginning with “0” is almost completed, VAT numbers with a prefix of “1” will soon begin to be issued.

Country Briefs Belgium VAT registration

25 September 2022

Belgium – Clarification of the exemption for export transport services

On 27th October 2021, the Belgian authorities published Circular 2021/C/96 which clarifies the VAT exemption for transport services directly linked to the export of goods. This circular takes into account the interpretation given by the Court of Justice of the European Union in the “LC IK” case of 29th June 2017 concerning Article 146 of...

Country Briefs Belgium Vehicles & Transport Import Export VAT Exemption

1 November 2021

Belgium – Declarations of activity, changes or cessation of activity must be filed electronically

On 12th July 2021, the Belgian authorities announced that it is now mandatory to file the following forms electronically: Application for VAT registration (form 604 A) Application for Amendment (Form 604 B) Application for Cessation of VAT activity (form 604 C) By way of exception, the authorities allow taxpayers who do not have sufficient computer...

Country Briefs Belgium Declarations, forms etc.

12 July 2021

Belgium – The One-Stop-Shop is Open

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online traders who carry out dropshipping The main change is that,...

Country Briefs Belgium Distance Selling Dropshipping One-Stop-Shop VAT reform

1 April 2021

Belgium – Temporary VAT Reduction for Catering

From 9th June 2020 and until 31st December 2020, the VAT rate for catering services is reduced from 21% to 6% in Belgium.

Country Briefs Belgium Hotels Restaurants Cafes VAT rates

3 June 2020

Belgium: changes to VAT returns and claims for VAT refunds

Belgium – Extension of the reverse charge mechanism for the construction sector

Belgium – Format change for Belgian VAT numbers

Belgium – Clarification of the exemption for export transport services

Belgium – Declarations of activity, changes or cessation of activity must be filed electronically

Belgium – The One-Stop-Shop is Open

Belgium – Temporary VAT Reduction for Catering

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