5 Major Developments in Belgium

5 Major Developments in Belgium

• Circular 2023/C/60 regarding the reduced VAT rate for the supply of heat by means of a gas-fired collective heating installation

• New VAT circular letter clarifies amendments made by royal decrees

• Extension to submission deadline for periodic VAT return and EC sales list

• Belgium updates circular to confirm “Reverse Charge” wording being necessary in simplified triangulation 16.06.2023

• Council of State annuls fine rates DAC6

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Bookkeeping

• New circular on extended limitation and retention periods for VAT purposes published

CESOP

• New tax reporting obligations for payment service providers as of 2024

• New requirements for payment service providers to combat VAT fraud

Cryptocurrency and NFT

• Documentation folder on the Metaverse

DAC6

• Council of State annuls fine rates DAC6

DAC7

• DAC 7 fully implemented in Belgium: first deadline is 31 March 2023

Deduction (Input Tax Credit)

• New VAT circular letter clarifies amendments made by royal decrees

• The clock is ticking: the deadline for mixed taxpayers in Belgium is approaching!

• ECJ C-243/23 (Drebers) – Question – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building

• Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023

• Last call for action: notification of VAT deduction according to actual use (30/06)!

• Amendments to VAT provisions approved by Council of Ministers

• ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

• ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT

• Deduction of VAT. The necessary link between the incoming transaction from which the VAT is deducted and the outgoing taxable transactions.

• European Commission shares its view on import VAT deduction by lessees: rigid approach?

• Belgium clarifies new VAT deduction regime

E-invoicing

• Country fact sheets: eInvoicing in Belgium

• Belgium Plans to Introduce Mandatory E-reporting in Addition to Mandatory E-invoicing

• KPMG Webinar – Slide deck – “The future of e-invoicing in Belgium and the EU”

• Belgian finance minister announces structured e-invoicing and expresses support for EU ViDA proposal

• Key facts about Belgium’s proposed e-invoicing and e-reporting obligations

• Draft proposal for Belgian tax reform intends to harmonize the current VAT rates and introduces an obligation for B2B e-invoicing

• InHouse Tax Forum: Why businesses need at least 2 years to implement mandatory B2B E-Invoicing

• Belgium is about to make B2B electronic invoicing mandatory/electronic declaration system for VAT files

• Belgium will also launch mandatory B2B e-invoicing

• Belgian tax reform to encompass B2B e-invoicing obligations

• Belgium Steps Closer to Mandatory E-Invoicing

• First Wave of 2024 VAT Reforms

ECJ (European Court of Justice)

• ECJ C-243/23 (Drebers) – Question – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building
• Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023

• New preliminary questions to the ECJ in a VAT case: Dranken Van Eetvelde vs. Belgium – Case C-331/23

• Flashback on ECJ Cases – C-231/07 (Tiercé Ladbroke) & C-232/07 (Derby SA) – Concepts of ‘deposits of funds’ and ‘payments’ — Refusal of exemption

• New preliminary questions to the ECJ in a VAT case: C-243/23 – Drebers vs Belgium

• Comments on C-239/22: Clarification on the Belgian VAT rules for sales of converted buildings

• ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

• Simplified triangular operation – wording “Reverse charge” mandatory

• ECJ C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods

• ECJ C-73/23 (Chaudfontaine Loisirs) – Questions- VAT exemption for online gaming vs. offline gaming

EU Policy

• European Commission shares its view on import VAT deduction by lessees: rigid approach?

Excise

• Belgian chamber approves permanent VAT reduction and excise reform on gas and electricity

Exemption

• VAT exemption for medical care services: judgment of the Constitutional Court

• Amendments to VAT provisions approved by Council of Ministers
• Flashback on ECJ Cases – C-231/07 (Tiercé Ladbroke) & C-232/07 (Derby SA) – Concepts of ‘deposits of funds’ and ‘payments’ — Refusal of exemption
• Comments on C-239/22: Clarification on the Belgian VAT rules for sales of converted buildings

• Belgium: Small businesses have until June 10 to elect VAT exemption regime for 2022

• Small businesses have until June 10 to elect VAT exemption regime for 2022

• VAT: do you want to use the exemption scheme for small businesses?

• Sale of renovation with VAT: Court of Justice also confirms Ghent’s groundbreaking judgment

• Guidance: Do you want to use the exemption scheme for small businesses?

• Sale of renovation with VAT: that’s the question!

• ECJ C-73/23 (Chaudfontaine Loisirs) – Questions- VAT exemption for online gaming vs. offline gaming

Fixed Establishment

• Employees or VAT number in Belgium? Duty to declare because of Belgian establishment?!

Fraud / Tax Evasion

• Belgium IMF Technical Assistance Report-Revenue Administration VAT Gap Analysis Program

• Extended limitation period – notification of indications of fraud

• Law amending VAT compliance and refund processes published

• Belgium: VAT fraud estimated at 300 million euros uncovered

• The European Public Prosecutor’s Office (EPPO) fights major VAT fraud at Liège airport

Importation

• Import to Belgium: VAT Rules

Intra-Community Transactions

• Circular 2023/C/51 supplementing and amending Circular 2020/C/50 (Intra-Community Supplies & Triangulation)

Intrastat

• Change in Belgian Intrastat Declaration tool OneGate

Invoice

• Belgium updates circular to confirm “Reverse Charge” wording being necessary in simplified triangulation 16.06.2023

• Simplified triangular operation – wording “Reverse charge” mandatory
• Updated Belgian Circular highlights “Reverse Charge” necessity in simplified triangular transaction invoices

Legislative Change

• Belgium reduced the VAT rate on energy to 6%

Liability (Reverse Charge/Withholding)

• Circular 2023/C/63: Clarification amendments Royal Decrees

• Simplified triangular operation – wording “Reverse charge” mandatory

Margin Scheme

• ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

Rate

• Circular 2023/C/60 regarding the reduced VAT rate for the supply of heat by means of a gas-fired collective heating installation

• Amendments to VAT provisions approved by Council of Ministers

• Council of Ministers approves a preliminary draft law containing various provisions regarding VAT

• VAT in Belgium

• Update on Belgian VAT Reduction for Electricity, Natural Gas, And Heat

• Circular 2023/C/45 regarding the temporarily reduced VAT rate for the supply with installation of photovoltaic solar panels, solar collectors and solar boilers and heat pumps

• VAT reduction for electricity, natural gas and heat

• Belgium reduced the VAT rate on energy to 6%

• Belgium to Simplify Reduced VAT Rates from Jan 2024

• Belgian chamber approves permanent VAT reduction and excise reform on gas and electricity

• VAT rate on electricity, gas and heat permanently reduced to 6%

• Belgium domestic heating VAT cut to 6% permanent

• Permanent reduction: 6% VAT Rate on Electricity, Natural Gas and Heating Networks

• First Wave of 2024 VAT Reforms

Real Estate/Immovable Property

• ECJ C-243/23 (Drebers) – Question – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building
• Comments on C-239/22: Clarification on the Belgian VAT rules for sales of converted buildings
• Sale of renovation with VAT: Court of Justice also confirms Ghent’s groundbreaking judgment
• Sale of renovation with VAT: that’s the question!

Real Time Reporting/Continuous Transaction Controls

• Country fact sheets: eInvoicing in Belgium
• Belgium Plans to Introduce Mandatory E-reporting in Addition to Mandatory E-invoicing
• Key facts about Belgium’s proposed e-invoicing and e-reporting obligations
• Belgium is about to make B2B electronic invoicing mandatory/electronic declaration system for VAT files

Refund

• Amendments to VAT provisions approved by Council of Ministers
• Law amending VAT compliance and refund processes published

• Belgian Parliament Has Adopted The Law “Aiming To Modernize The VAT System”

• KPMG Week in Tax: 20 – 24 March 2023

Reporting / Compliance

• Extension to submission deadline for periodic VAT return and EC sales list

• Extended VAT Filing Deadlines for Summer 2023

• Circular 2023/C/58 on the introduction of a ten-year retention period, an extended four-year limitation period and a ten-year limitation period…

• Update on VAT Chain Reform

• Summer 2023: Extended reporting deadlines

• The electronic filing of a Belgian (non-resident) VAT return will run via the MyMinfin platform

• EY VAT News – 5 June 2023

• Changes to the issuing of VAT statement of accounts

• VAT – Changes for account statements

• VAT in Belgium

• Ryan March 2023 Highlights

• Changes for the account statements

• International VAT Rate Round Up: April 2023

• Modernization of the VAT chain and of the collection of tax and non-tax receivables

• Modernization of the Belgian “VAT chain”: what is coming in 2024?

• Belgian Parliament Has Adopted The Law “Aiming To Modernize The VAT System”
• Flat rate café owners and small café owners (F04-F24) – VAT return first quarter 2023

• Belgian VAT return reforms 2024 update

• KPMG Week in Tax: 20 – 24 March 2023

• New VAT measures as of 2024

• Draft legislation modernizing “VAT chain” passed by Chamber of Representatives

• Submit your 2022 customer listing before March 31, 2023

• Draft bill modernising the “VAT chain” passed by Belgian Chamber

• Belgium announces updates to VAT procedures and collection

SME (Small and Medium- Sized Enterprises)

• Belgium: Small businesses have until June 10 to elect VAT exemption regime for 2022
• Guidance: Do you want to use the exemption scheme for small businesses?

Tax Point (When the Chargeable Event Occurs)

• ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT

Taxable Amount

• Flat rate café owners and small café owners (F04-F24) – VAT return first quarter 2023

Taxable Transaction

• Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023
• ECJ C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods

Tax Authorities / Penalties

• Council of State annuls fine rates DAC6
• Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023
• ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT

• Changes for account statements

• Interest rates regarding VAT are going down (slightly)

• Late payment interest is not automatic!

• Belgian Parliament Has Adopted The Law “Aiming To Modernize The VAT System”

• Amendments to the VAT statute of limitations – VAT compliance impact

Triangulation

• Belgium updates circular to confirm “Reverse Charge” wording being necessary in simplified triangulation 16.06.2023

• Triangular operation – VAT: new administrative circular

• Simplified triangular operation – wording “Reverse charge” mandatory
• Circular 2023/C/51 supplementing and amending Circular 2020/C/50 (Intra-Community Supplies & Triangulation)

• Updated Belgian Circular highlights “Reverse Charge” necessity in simplified triangular transaction invoices

VAT Identification Number

• Amendments to VAT provisions approved by Council of Ministers

ViDA

• VAT Consult newsletter – May 2023

• Belgian finance minister announces structured e-invoicing and expresses support for EU ViDA proposal
• InHouse Tax Forum: Why businesses need at least 2 years to implement mandatory B2B E-Invoicing

Webinar/Event/Podcast

• KPMG Webinar – Slide deck – “The future of e-invoicing in Belgium and the EU”