Belgium published a circular, dealing with a number of urgent tax provisions being taken as a result of the COVID-19 pandemic. In particular, it concerns a temporary measure concerning the free supply of medical devices or computers to certain institutions and its consequences for VAT, corporate income tax and GNI . Furthermore, this circular also discusses a temporary measure regarding gifts in kind that occur in the same context.
This circular completely replaces circular 2020 / C / 58 (no. ET 137.408 / 2) of 21.04.2020 on donating goods to certain institutions and gifts in kind and circular 2020 / C / 46 of 24.03.2020 ( No. ET137,408).
Source Fisconet
