Accordingly, the legislation includes:
- An exemption for non-profit organizations that are of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature
- A provision regarding the treatment of furnished accommodations
- A deduction of VAT under “actual use method”
- Elimination of presumptive VAT scheme
- VAT refund arrangements
- A reduced VAT rate for hair implants
- Measures concerning work on immovable property
- Place-of-supply rules for remote (distance) sales of imported goods
Source: KPMG
Latest Posts in "Belgium"
- Belgium to Launch New Digital VAT Provision Account and Compliance Changes from May 2026
- Belgium Confirms VAT Hikes for Hotels, Delays Takeaway Meal Tax Increase Amid Criticism
- Increased VAT Audits on 6% Rate for Demolition and Reconstruction Projects: Key Points to Watch
- Belgium VAT Reform 2026: New Provision Accounts, Stricter Compliance, Extended Adjustment Periods
- Belgium Launches Final Phase of VAT Chain Modernisation from May 2026: Key Changes for Businesses
