5 Major Developments in Belgium

5 Major Developments in Belgium

• Belgium Plans to Implement B2B E-Invoicing Legislation by January 2026

• Belgium considers permanent reduced VAT rate for demolition and reconstruction of housing

• Excise duties on liquids for electronic cigarettes as of Jan 1, 2024

• VAT Attest for Renewal of Dealer Plates from October 1, 2023

• CBAM: Transition provisions from October 1, 2023 by the Federal Public Service Finance Belgium

CBAM

• CBAM: Transitional measures as of Oct 1, 2023

Country Guides

• VAT in Belgium

• VAT Guide for Businesses with Customers in Belgium

Customs

• Circular 2023/C/67 regarding AEO authorisation

• How to check the customs code and the VAT rate at the Benelux?

DAC6

• KPMG Week in Tax: 18 – 22 September 2023

• Belgian Constitutional Court Confirms Lawyer Invoking Professional Privilege Not Required to Notify Other Intermediaries of Reporting Obligation for DAC6

• The Constitutional Court once again defends our professional secrecy at DAC6

• DAC6: Council of State nullifies fine rates

DAC7

• Selling through an Online Platform? Attention, the Tax Authorities are Watching!

Deduction (Input Tax Credit)

• Is Retroactive Registration for VAT Deduction Still an Option in Belgium?

• Is Retroactive Notification for VAT Deduction Still an Option in Belgium?

• KPMG Week in Tax: 4 – 8 September 2023

• Belgium Clarifies VAT Treatment Of Company Cars Provided To Belgian Employees

• Construction site in Belgium Relations with Subcontractors

• Provision of a Company Car by a Foreign Employer: New Circular Clarifies when Belgian VAT is Due

• VAT and company cars: Belgian circular published!

• New circular provides clarity on Belgian VAT for company cars offered by foreign employers

• Minister of Finance announces enhanced VAT deduction audits for mixed taxpayers to boost tax inspector revenue

• Renting out an apartment: register for actual use or not?

E-Commerce / Electronic Services

• E-Commerce: Update of the documentation folder on Fisconetplus

• Update of the e-commerce documentation folder in FISCONETplus

E-invoicing

• Belgium Plans to Implement B2B E-Invoicing Legislation by January 2026

• Belgium Finance Minister Proposes Mandatory E-Invoicing for B2B Transactions by 2026

• Belgium Implements Mandatory B2B E-Invoicing from January 2026

• Compulsory E-invoicing Between Companies in Belgium Starting from 2026

• Belgium to Implement Mandatory E-Invoicing for Businesses in January 2026

• Belgium Approves Preliminary Draft Law for Mandatory B2B E-Invoicing by 2026

• Belgium B2B VAT e-invoicing Jan 2026

• Belgium Postpones Mandatory E-Invoicing for Public Procurement Contracts

• Belgium B2B VAT e-invoicing Jan 2026

• E-invoicing back on the Belgian political agenda – Plan to introduce B2B mandate on 1 January 2026

• Preliminary Draft Legislation Introducing B2B E-Invoicing Mandate is Approved

• Belgium Announces Country-Wide E-Invoicing Mandate

• Agreement on the mandatory introduction of B2B e-invoicing between companies as of Jan. 1, 2026

• Belgium Expands the B2G Electronic Invoice to All Its Suppliers

• Belgium expands electronic invoicing to all public institution suppliers, gradually based on contract size

• Belgian government approves a draft decree with amendments to the e-invoicing requirements for public contracts

• Belgian Tax Reform Fiasco Derails 2024 E-invoicing Introduction Plans

• Belgium Will Make The B2B Electronic Invoice Mandatory

• “Belgium B2B e-invoicing delay; January 2026 likely”

• E-Invoicing in Germany and the EU – an Update

• Indirect tax consequences of failure of broad tax reform

• E-invoicing in Germany and the EU – an Update

• Political agreement on proposed e-invoicing and e-reporting tax reform failed

• E-Invoicing & Digital Reporting in the EU: Upcoming Changes

• Electronic Invoicing in the Benelux Region: Latest Updates for Belgium, the Netherlands, and Luxembourg

• Electronic invoicing: soon to be the rule in Belgium?

ECJ (European Court of Justice)

• Clarification of VAT treatment of company cars made available to Belgian employees

• ECJ C-331/23 (Dranken Van Eetvelde) – Questions – Joint liability in case of VAT fraud

• Ruling: Financing a building by means of a sale-and-leaseback transaction – Review regime

• ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment

Environmental Tax

• CBAM: Transition provisions from October 1, 2023 by the Federal Public Service Finance Belgium

Excise

• Excise duties on liquids for electronic cigarettes as of Jan 1, 2024

Exemption

• Minister of Finance announces enhanced VAT deduction audits for mixed taxpayers to boost tax inspector revenue

Fiscalization

• Saving paper: Belgian region of Wallonia severely restricts the creation of cash receipts

• Registered Cash Register receipt: A Mandatory Document for Catering Operators in Belgium

• Payment methods in Belgian fiscalization: what are the allowed options?

• The obligatory components of a certified POS System in Belgium

• Who are the subjects of fiscalization in Belgium?

• What is the fiscalization type in Belgium, and how was it introduced?

Fixed Establishment

• ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment

Fraud / Tax Evasion

• ECJ C-331/23 (Dranken Van Eetvelde) – Questions – Joint liability in case of VAT fraud

Implementation / Reform

• Preliminary Draft Legislation Introducing B2B E-Invoicing Mandate is Approved

• Belgium Announces Country-Wide E-Invoicing Mandate

• Belgium Expands the B2G Electronic Invoice to All Its Suppliers

Intrastat

• Upcoming Changes to Accessing Belgian Intrastat Portal for Enhanced Security and Reliability

• Belgian Intrastat Access System Update

Invoice

• Registered Cash Register receipt: A Mandatory Document for Catering Operators in Belgium

• Companies must hurry to adjust invoices

• ECJ C-331/23 (Dranken Van Eetvelde) – Questions – Joint liability in case of VAT fraud

Place of Supply

• Clarification of VAT treatment of company cars made available to Belgian employees

• VAT circular: Impacts for residents with foreign employer-provided cars

Private Use

• Circular 2023/C/72 on the place of taxation for VAT purposes of the provision of a commercial vehicle to a staff member in a cross-border context

• Clarification of VAT treatment of company cars made available to Belgian employees

• VAT guidance issued on cars provided by foreign employers to resident employees

Rate

• Belgium considers permanent reduced VAT rate for demolition and reconstruction of housing

• How to check the customs code and the VAT rate at the Benelux?
• Indirect tax consequences of failure of broad tax reform

• VAT rates in Belgium

• The complexity of the different VAT rates for restaurant services and the sale of food and drink

• Belgium reduced VAT rate consolidation shelved

• ‘Significant Costs for Pet Owners’: Belgium Considers VAT Reduction on Veterinary Care

• Ruling: Reduced rate for schools

• International VAT Rate Round Up: June 2023

Real Estate/Immovable Property

• Construction site in Belgium Relations with Subcontractors

• Ruling: Sale & rent back’ transactions within groups

• Ruling: Financing a building by means of a sale-and-leaseback transaction – Review regime

Real Time Reporting/Continuous Transaction Controls

• Important changes related to Belgian VAT compliance

Registration

• VAT (and Company) numbers now also start with the number 1

• Is Retroactive Registration for VAT Deduction Still an Option in Belgium?
• Is Retroactive Notification for VAT Deduction Still an Option in Belgium?

• Belgian VAT on foreign employer’s company car for Belgian residents? And vice versa?

• VAT guidance issued on cars provided by foreign employers to resident employees

Reporting / Compliance

• Is Retroactive Notification for VAT Deduction Still an Option in Belgium?

• DLA PIPER: VAT Group – Opportunities and Constraints (Germany v Belgium)

• New VAT chain implementation delayed until January 1, 2025 to ensure efficient and effective transition

• VAT Attest for Renewal of Dealer Plates from October 1, 2023

• VAT Handbook 2023-2024

• Belgian Intrastat Access System Update

• Application of VAT to Company Cars

• Supreme court: No extension of limitation period for irregular VAT declaration

• Global VAT Guide: July 2023 VAT Updates

• Access to documents and applications via FPS Finance APIs

• Summer deadline extension for VAT compliance in Belgium

• 7-year limitation period only applies to a pure and simple absence of declaration

• Deferral VAT obligations: summer scheme 2023

Supply of Services

• Construction site in Belgium Relations with Subcontractors
• Application of VAT to Company Cars
• VAT circular: Impacts for residents with foreign employer-provided cars

Taxable Amount

• Circular 2023/C/72 on the place of taxation for VAT purposes of the provision of a commercial vehicle to a staff member in a cross-border context

Taxable Person

• No more special VAT scheme for influencers

Taxable Transaction

• Belgian VAT on foreign employer’s company car for Belgian residents? And vice versa?
• VAT circular: Impacts for residents with foreign employer-provided cars

• Sale of illegal goods and theft: is VAT due?

Tax Authorities / Penalties / Interest

• Belgium Maintains Legal Interest Rate in Tax Matters for 2024

• Supreme court: No extension of limitation period for irregular VAT declaration
• DAC6: Council of State nullifies fine rates

Technology

• Access to documents and applications via FPS Finance APIs

TOGC (Transfer of a Going Concern)

• Transfer of a business -Insights from EU, Belgium, Italy, the Netherlands, UK

Transfer Pricing

• Ruling: Transfer pricing consequences of a VAT refund for limited risk distributors

VAT Group

• DLA PIPER: VAT Group – Opportunities and Constraints (Germany v Belgium)

ViDA

• E-Invoicing & Digital Reporting in the EU: Upcoming Changes