Belgium Extension of the VAT rate to 6% for sports facilities – impact and refunds following the new conditions (C‑330/21) 09 December 2022
BelgiumEuropean Union Flashback on ECJ Cases – C-69/11 (Connoisseur Belgium) – No VAT due if contractually agreed costs are not charged 09 December 2022
Belgium Circular 2022/C/108 regarding the VAT rate for confectionery articles sold in the form of surprise bags 08 December 2022
Belgium Cancelation of the VAT current account and new VAT refund system: what’s new in Belgium? 05 December 2022
Belgium Draft law to modernize the processing of periodic VAT returns or ‘VAT chain’ and the collection of debts 04 December 2022
Belgium Belgium’s plans to introduce mandatory e-invoicing and use a four-corner model for digital reporting 02 December 2022
Belgium Official Gazette: the statute of limitations and late payment interest for VAT will change 30 November 2022
Belgium New requirements apply to the direct attribution method for VAT deduction from 2023 30 November 2022
Belgium VAT deduction under the real use method: new procedure as from 1 January 2023 27 November 2022
Belgium Draft bill on the extension of the reduced VAT Rate on Electricity and Heating Networks till March 31, 2023 26 November 2022
Belgium Important changes to the reverse charge mechanism for immovable property works 25 November 2022
Belgium VAT deduction under the real use method: the modalities for the electronic notification are known 24 November 2022
BelgiumEuropean Union 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 23 November 2022
Belgium VAT treatment of your membership fees: Individual decision of the VAT authorities is possible 21 November 2022
Belgium The legislator has amended some important VAT obligations in a new Royal Decree 19 November 2022