A number of Circulars have been issued in May 2021
- 2021/C/39: Covid-19 measures – Extension of the temporary rate reduction for face masks and hydroalcoholic gels up to and including 30.06.2021, ….
- 2021/C/40: Temporary reduction of the fine rate in case of non-payment and late payment of the tax, the due and payable amount of which is evidenced by the periodic declaration submitted
- 2021/C/41: Reduction of the minimum amounts regarding value added tax refunds
- 2021/C/42 regarding the temporarily reduced VAT rate of 6% for some restaurant and catering services
- 2021/C/47 on the VAT system for the B2B intra-Community trade of goods
Exemptions & VAT rate reductions
- VAT and Duty Exemption on Imports for COVID-19
- Temporary reduced VAT rates for restaurant and catering services
- Reduced VAT rate for the demolition and reconstruction of a home only applies under one condition for real estate investors
- Belgium restricts the scope of the cost-sharing VAT exemption to the social sector
Reporting
E-Commerce
COVID-19
- Covid-19 – Extension of VAT support measures (update)
- Coronavirus raises various tax questions in Belgium
Possible upcoming changes
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- New European Court VAT Case – T-520/26 (Frexport) – No details known yet
- New European Court VAT Case – T-519/26 (Liege Cargo Agency) – No details known yet
- Blog Revo: What 190,000 Incorrect VAT Payment Notices Teach Us
