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Proposed amendments to the Belgian VAT Act

  • Exemption for non-profit organisations with aims of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature
  • Provision of furnished accommodation
  • Deduction of VAT under “actual use method”
  • Abolition of presumptive VAT scheme
  • VAT refund arrangements
  • Reduced VAT rate for hair implants

Source KPMG

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