Belgium COVID-19: Payment plan from 12, 24, 36 or 50 months for companies with payment difficulties 10 July 2021
Belgium Belgium Notes Extension of 6% Reduced VAT Rate for Masks and Hydroalcoholic gels 04 July 2021
BelgiumEuropean Union Flashback on ECJ Cases C-439/04 (Axel Kittel) & C-440/04 (Recolta Recycling SPRL) – Right to deduct VAT may be refused if participating in VAT fraud. 03 July 2021
Belgium Reduced 6% VAT rate for masks and hydroalcoholic gels and reduced interest rate for outstanding VAT debts extended until 30 September 2021 30 June 2021
BelgiumEuropean Union Flashback on ECJ Cases C-37/95 (Ghent Coal Terminal) – Right to deduct VAT in case good are not used beyond the control of the taxpayer 28 June 2021
Belgium Update – Belgium Issues Release on Royal Decree for Implementation of EU VAT E-Commerce Rules 25 June 2021
Belgium Draft Royal Decree x-border B2C e-commerceand VAT registration via fiscal representative 07 June 2021
Belgium Belgian Supreme Court rules in the case Vos Aannemingen dealing with the VAT recovery of real estate agent fees in case of split sales 02 June 2021
Belgium Belgium restricts the scope of the cost-sharing VAT exemption to the social sector 31 May 2021
Belgium Concept of law: Changes to VAT territorial scope, deemed supplies of goods, VAT Exemptions, …. 25 May 2021
Belgium Circular 2021/C/47 on the VAT system for the B2B intra-Community trade of goods 25 May 2021
Belgium The reduced VAT rate for the demolition and reconstruction of a home only applies under one condition for real estate investors 25 May 2021
BelgiumEuropean Union Accountants – REACT now and help SMEs adapt to new VAT e-commerce rules 17 May 2021
Belgium Circular 2021/C/42 regarding the temporarily reduced VAT rate of 6% for some restaurant and catering services 10 May 2021