Recent VAT Developments in Belgium – An overview

Tax Audits/Tax Authorities

• Fiscal control “remotely” becomes possible

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

• Changes regarding fiscal representation and the submission of the forms 604A,604B and 604C

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

• Zero VAT declaration: simplified submission also for mandate holders

VAT Rates

• Circular 2021/C/74 on the extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels in the context of the fight against the…

Excise

• Circular 2021/C/73 on the intra-Community movement of excise products from other Member States to Belgium

Other

• VAT summer letter: the government is launching a package of far-reaching VAT changes

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