Belgium Draft bill aimed at modernising the Belgian VAT chain introduced in the Chamber of Representatives 22 February 2023
Belgium The customer listing or VAT listing: to be submitted annually before 31 March 22 February 2023
Belgium Changes to VAT registration, statute of limitations, retention period documents 14 February 2023
Belgium Belgium Parliament Considers Bill to Modernize Processing of VAT Declarations, Payments 14 February 2023
BelgiumEuropean Union ECJ C-741/22 (Casino de Spa and Others) – Questions – Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators 12 February 2023
Belgium Get your certificate of validation of an EU VAT number through the Belgian MyMinfin platform 12 February 2023
BelgiumEuropean Union Flashback on ECJ Cases – C-3/09 (Erotic Center) – Individual cabin for watching movies on demand are not considered ”granting cinema access” 12 February 2023
Belgium Belgian Parliament Considering Amendments to Improve Processing of Periodic VAT Declarations and Payments 10 February 2023
Belgium Direct attribution method: Practical details published–take advance of the tolerance period to prepare 04 February 2023
Belgium Requesting a certificate of validity for a European VAT number is now possible via MyMinfin 01 February 2023
Belgium Belgian implementation of the VAT warehousing exemption in violation with the Belgian Constitution 01 February 2023
Belgium MOF clarifies a new procedure on VAT deduction effective as of January 1, 2023 31 January 2023
Belgium Automation of movements under the « excise paid » regime and digitization of the Simplified Guidance Document (VGD) 28 January 2023
Belgium VAT deduction according to actual use method – Submission of notification now possible 27 January 2023
Belgium Mixed VAT payers are granted a postponement to communicate figures under real use system 26 January 2023
Belgium Unlawful VAT deduction? Late payment interest can only be imposed if the taxpayer is in a “payment position,” according to the Supreme Court! 26 January 2023
Belgium Real use method for VAT deduction: update on the new electronic notification procedure 25 January 2023
BelgiumEuropean Union Comments on ECJ C-585/20: Belgian regulations on payment terms in public procurement contracts on loose sand after ECJ judgment 22 January 2023
Belgium Circular 2023/C/9 regarding the temporarily reduced VAT rate for the supply of heat by means of a gas-fired collective heating installation 21 January 2023