On 24 March 2020, the Belgian VAT authorities published a new circular letter regarding the VAT treatment of tour operators and travel agents (Dutch | French). This replaces the previous guidance on the subject in Circular Letter No. 33 of 8 November 1978, and all subsequent related legislative documents, including decisions, responses to parliamentary questions, etc.
The main changes introduced by the new guidance relate to the invoicing process of tour operators and travel agents. The intention is that the new rules will be implemented by the travel sector for bookings received as from 1 April 2021.
Source: Deloitte
