5 Major Developments in Belgium

5 Major Developments in Belgium

• B2G electronic invoicing is the new standard in Belgium

• Belgium’s plans to introduce mandatory e-invoicing and use a four-corner model for digital reporting

• Gym and 6% VAT: administrative position published

• Partial VAT deduction applying to the real use method: major changes from 1 January 2023

• Cancelation of the VAT current account and new VAT refund system: what’s new in Belgium?

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Bookkeeping

• Belgian important VAT updates 2023

Coronavirus

• Circular 2022/C/90: extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels

• Goods to fight Covid-19: extension of the exemption from import duties and VAT until 31 December 2022

DAC7

• EU developments : DAC 7, CESOP, e-invoicing, e-reporting… can you still follow?

• Belgium Council of Ministers Approves DAC7 Bill

Deduction( Input Tax Credit)

• Outlines of the new Belgian regime for VAT deduction according to the “actual use” method are becoming clear

• The legislator has amended some important VAT obligations in a new Royal Decree

• VAT deduction based on direct attribution of costs: new rules as from 2023

• About electric charging stations…

• Flashback on ECJ cases C-395/02 (Transport Service) – A Member State can recover VAT if a taxable person wrongly invoiced a supply of goods free of charge

• VAT deduction under the real use method: the modalities for the electronic notification are known

• VAT deduction under the real use method: new procedure as from 1 January 2023

• New requirements apply to the direct attribution method for VAT deduction from 2023

• Election to determine VAT deduction on basis of actual use

• Partial VAT deduction applying to the real use method: major changes from 1 January 2023

Exemption

• VAT & crowdfunding

• Finance minister prepares first set of tax measures: E-Invoicing/E-Reporting, Excise taxes on tobacco and new products

• Circular 2022/C/100 on the VAT scheme applicable to autonomous municipal companies

• Flashback on ECJ cases C-395/02 (Transport Service) – A Member State can recover VAT if a taxable person wrongly invoiced a supply of goods free of charge
• VAT deduction under the real use method: the modalities for the electronic notification are known
• Election to determine VAT deduction on basis of actual use

• Partial VAT deduction applying to the real use method: major changes from 1 January 2023

• VAT treatment of your membership fees: Individual decision of the VAT authorities is possible
• Belgium Publishes Law on Various VAT Provisions Including Reduced VAT Rate Confirmations

• Autonomous Communal Régie – VAT: new administrative circular

• New VAT rules for hotel services and rental of furnished accommodation
• Goods to fight Covid-19: extension of the exemption from import duties and VAT until 31 December 2022

Excise

• Finance minister prepares first set of tax measures: E-Invoicing/E-Reporting, Excise taxes on tobacco and new products

• Tax reform – first details of wave 1, effective as from 2023 (E-Reporting, VAT rates, Excise)

• Council of Ministers approved the notifications for the long-term budget for 2023-2024

• Federal budget 2023: reduced rate of 6% VAT on gas and electricity will remain in place

• Commission urges Belgium and Luxembourg to transpose new rules on excise duties

E-Commerce

• VAT proposals in budget 2023 – 2024

E-Invoicing

• Mandatory E-Invoicing for Public contracts and concessions with a minimum estimated value of EUR 215,000
• Finance minister prepares first set of tax measures: E-Invoicing/E-Reporting, Excise taxes on tobacco and new products

• Upcoming tax measures: Mandatory e-invoicing rules, phasing out of fossil fuel subsidies

• E-invoicing and E-reporting developments and news

• EU developments : DAC 7, CESOP, e-invoicing, e-reporting… can you still follow?

• B2B E-Invoicing in Belgium: Peppol 4-Corner model and include E-Reporting

• Belgium’s plans to introduce mandatory e-invoicing and use a four-corner model for digital reporting

• B2G electronic invoicing is the new standard in Belgium

• Machine-readable electronic invoicing: soon to become mandatory in Belgium?

• Towards electronic B2B invoicing

• Timeline for the Belgian e-invoicing mandates

• On-Demand webinar Pagero – The upcoming e-invoicing mandate in Belgium. What to expect?

ECJ (European Court of Justice)

• VATConsult Newsletter – November 2022

• Flashback on ECJ cases C-184/00 (Office des produits wallons) – Subsidies covering a part of the operating costs of a taxable person are liable to tax if directly linked to a specific economic activity

• Flashback on ECJ cases C-395/02 (Transport Service) – A Member State can recover VAT if a taxable person wrongly invoiced a supply of goods free of charge
• Flashback on ECJ Cases – C-69/11 (Connoisseur Belgium) – No VAT due if contractually agreed costs are not charged

• Extension of the VAT rate to 6% for sports facilities – impact and refunds following the new conditions (C‑330/21)

• Comments on C-330-21: Belgium may need to change VAT rules for fitness centers

Flat Rate Schemes

• Reminder for the flat-rate VAT regime

Invoice

• Standard statement replaces the VAT certificate to apply 6% reduced VAT rate

Importation

• Goods to fight Covid-19: extension of the exemption from import duties and VAT until 31 December 2022

Legislative Change

• Timeline for the Belgian e-invoicing mandates

Liability (Reverse Charge/Withholding)

• Reverse charge rules for work in immovable condition have been fundamentally changed with effect from Jan 1, 2023

• New VAT for entrepreneurs

• Flashback on ECJ cases C-395/02 (Transport Service) – A Member State can recover VAT if a taxable person wrongly invoiced a supply of goods free of charge

• Important changes to the reverse charge mechanism for immovable property works

• Changes to the reverse-charge mechanism for immovable property

• Cancelation of the VAT current account and new VAT refund system: what’s new in Belgium?

• Belgian Parliament Considering Tax Payment Extensions in Response to Energy Crisis

Rate

• Circular 2022/C/88 on the reduced VAT rate of 6% for bras and swimsuits adapted to external breast prostheses

• Circular 2022/C/90: extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels

• Circular 2022/C/93: application of the reduced VAT rate of 6% in the case of demolition and reconstruction of private homes

• Standard statement replaces the VAT certificate to apply 6% reduced VAT rate

• Draft bill on the extension of the reduced VAT Rate on Electricity and Heating Networks till March 31, 2023

• Circular 2022/C/108 regarding the VAT rate for confectionery articles sold in the form of surprise bags

• Gym and 6% VAT: administrative position published

• Belgium Extends 6% VAT Rate for Sports Facilities Under New Conditions

• Circular 2022/C/73 FAQ concerning the application of the reduced VAT rate of 12% for certain transactions relating to private homes

• Belgium Publishes Law on Various VAT Provisions Including Reduced VAT Rate Confirmations

• Comments on C-330-21: Belgium may need to change VAT rules for fitness centers
• Tax reform – first details of wave 1, effective as from 2023 (E-Reporting, VAT rates, Excise)

• Council of Ministers approved the notifications for the long-term budget for 2023-2024

• Reduced VAT for demolition and reconstruction remains

• Belgian Government Reaches Agreement on Budget for 2023 and 2024

• VAT proposals in budget 2023 – 2024

• Belgium domestic heating VAT cut to 6% permanent

• Federal budget 2023: reduced rate of 6% VAT on gas and electricity will remain in place

• Soon 0% VAT on fruit and vegetables?

• Reduced VAT rate of 6% on gas and electricity remains, offset by higher excise duties

Real Estate/Immovable Property

• Reverse charge rules for work in immovable condition have been fundamentally changed with effect from Jan 1, 2023

• The legislator has amended some important VAT obligations in a new Royal Decree

• New VAT for entrepreneurs

• Changes to the reverse-charge mechanism for immovable property

• Circular 2022/C/73 FAQ concerning the application of the reduced VAT rate of 12% for certain transactions relating to private homes

Real Time Reporting/Continuous Transaction Controls

• Finance minister prepares first set of tax measures: E-Invoicing/E-Reporting, Excise taxes on tobacco and new products

• EU developments : DAC 7, CESOP, e-invoicing, e-reporting… can you still follow?
• B2B E-Invoicing in Belgium: Peppol 4-Corner model and include E-Reporting

• Belgium’s plans to introduce mandatory e-invoicing and use a four-corner model for digital reporting

• Tax reform – first details of wave 1, effective as from 2023 (E-Reporting, VAT rates, Excise)

Refund

• Circular 2022/C/99: Refund of value added tax to taxable persons established in a Member State other than the Member State of refund

• Cancelation of the VAT current account and new VAT refund system: what’s new in Belgium?

• Guidance on remunerations in football

• Guidance on VAT refund procedures

Registration

• VAT registrations in Belgium for Amazon sellers

• New VAT numbers soon starting with a ”1”

Reporting/Compliance

• Draft law to modernize the processing of periodic VAT returns or ‘VAT chain’ and the collection of debts

• Cancelation of the VAT current account and new VAT refund system: what’s new in Belgium?

• Reform of periodic VAT returns, debts

• Belgium VAT Guide for Businesses

Tax Authorities/Penalties

• Belgian Parliament Approves Statute of Limitations Amendments and Other Tax Measures

• Some VAT changes to harmonise regulations

• Amendments to VAT statute of limitations, retention period and applicable interest rates

• Official Gazette: the statute of limitations and late payment interest for VAT will change

• Belgian important VAT updates 2023

• Assessment period for VAT extended

• Belgium Enacts Statute of Limitations Amendments and Other Tax Measures

• Statute of Limitations Amendments and Reduction of the Legal Interest Rate

• New procedural measures – Bill provides for extended tax investigation and assessment periods

• Reduction of the legal interest rate by 9.6%: it was time!

• Draft bill would extend investigation and assessment periods as from tax year 2023

• New Belgian legislation with important VAT changes in the pipeline!

• Belgian Parliament Considering Statute of Limitations Amendments and Other Tax Measures

• Draft bill containing changes to the VAT procedural rules introduced in the Chamber of Representatives

• Reduction of VAT penalties by the court: no prior application for annulment required

• Moderation of the VAT fine by the judge

Taxable Amount

• Flashback on ECJ cases C-184/00 (Office des produits wallons) – Subsidies covering a part of the operating costs of a taxable person are liable to tax if directly linked to a specific economic activity

• Flashback on ECJ Cases – C-69/11 (Connoisseur Belgium) – No VAT due if contractually agreed costs are not charged

Taxable Transaction

• VAT & crowdfunding

• Circular 2022/C/98 on the allowances granted to soccer players and soccer agents

• About electric charging stations…

• Circular 2019/C/123 on the rounding of VAT payable amounts

• Circular frames the application of VAT for charging stations for electric cars

• New VAT rules for hotel services and rental of furnished accommodation

VAT Identification Number

• Change of format for Belgian VAT numbers