The Taxe sur la valeur ajoutée (TVA) of 3 July 1969, as revised (the “VAT Code“), was the first piece of contemporary Belgian VAT legislation. The VAT Code incorporates the European Union Directive 2006/112 on a common system of value-added tax (the “EU VAT Directive”) into national law.
Source GVC
For more Country guides from around the world, click HERE