On 3 April 2020, the Belgian VAT authorities published a new circular letter that provides a comprehensive overview of the practical application of the VAT rules for intra-Community supplies of goods. It is a comprehensive, 270-page summary of administrative positions developed since 1993 in this field, including a detailed synopsis of the EU VAT quick fixes, that came into force on 1 January 2020.
See also our earlier post here: www.vatupdate.com
Source Deloitte
Latest Posts in "Belgium"
- ECJ A&P Deco: VAT adjustment on transfer of a business with lease of the building
- Belgian Court Rules VAT Adjustment Required After Exempt Lease Following Business Transfer
- EU Court Rules VAT Clawback Applies After Business Transfer and Exempt Lease
- Delay of New AES Export Declaration Cancellation and Amendment Procedure
- EGC T-397/25 (A&P Deco) – Judgment – Exempt letting after a TOGC triggers the transferor’s VAT adjustment
