As from the 1st of January 2023 the reverse charge mechanism of article 20 of the Royal Decree No. 1 will be subject to a major reform.
As from that date, the reverse charge mechanism for immovable property works will apply to every taxable customer who is subject to the filing of periodic VAT returns in Belgium. This also includes the taxable customers who are established outside Belgium, irrespective of whether they are registered for VAT in Belgium through a fiscal representative or whether they only hold a direct VAT identification in Belgium without fiscal representative. Up until now, this reverse charge mechanism was only applicable when the foreign taxable customer was identified for VAT purposes in Belgium via a fiscal representative. In other words: reverse charge did not apply to foreign taxpayers merely holding a direct VAT registration in Belgium.
Source KPMG
