Tax Audits/Tax Authorities
Temporary measures taken to combat the consequences of the flooding
- Floods of July 2021: Support measures for the collection and recovery of fiscal and non-tax debts
- Floods – VAT measures for reconstruction
Registration and deregistration of Taxable persons
Need for a guarantee for the fiscal representation of foreign taxpayers
- Changes regarding fiscal representation and the submission of the forms 604A,604B and 604C
- Tighter guarantee rules for VAT registrations of foreign taxpayers
- VAT registration with a fiscal representative: new guarantee rules will create more burdens for foreign taxpayers
E-Commerce
- Circular 2021/C/72 on the VAT regime for cross-border e-commerce activities between businesses and consumers (B2C relationship)
- Circular provides guidance for VAT on e-commerce transactions
Reporting
VAT Rates
Excise
Other
Latest Posts in "Belgium"
- Central Economic Council Opposes Harmonising Lowest VAT Rates at 9%
- Commission calls on BELGIUM, FRANCE, and MALTA to fully implement the new EU VAT rules for the special SMEs scheme
- Technical Issue Causes Limited Access to Online Services (MyMinfin, INTERVAT, BIZTAX)
- Belgium’s VAT Reforms: Reduced Rates for Renovations, Ecofriendly Heating, and Art Purchases
- Belgium Postpones VAT Modernization Indefinitely; Transitional Measures Extended Until Further Notice