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BE: Federal Government agreement

Source Deloitte

Several indirect tax measures have been considered during the negotiations for the formation of the

Belgian Federal government, including the following:

  • The VAT exemption for medical services regarding cosmetic surgery and treatment (other than therapeutic treatment) is to be abolished. Such services would become subject to VAT at the rate of 21% from 1 July 2015.
  • The reduced 6% rate for renovation, maintenance and repair works related to private dwellings will only be available after 10 years (instead of 5 years). This measure would enter into force on 1 January 2016.
  • Electronic services supplied by European enterprises to Belgian individuals will be subject to VAT in Belgium from 1 January 2015. This is a mandatory measure introduced under the 2010 VAT Package and only requires limited implementing legislation.
  • Other VAT initiatives include:
    • Reform of the VAT penalty system and interest for the late payment regulations.
    • Examination of whether the threshold for the VAT exemption for small enterprises can be increased to EUR 25,000.
    • Revisiting administrative VAT obligations in light of other accounting obligations: in the case of double use, the abolition of the VAT obligation.
    • Assessment of the VAT deduction for movable business assets and the VAT rules regarding advance invoices.
    • Assessment and where appropriate modernization of VAT reporting obligations (e.g., the filing deadline for periodic returns and the payment deadline for VAT due).



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