The proposed amendments concern various VAT measures including:
- A VAT exemption for certain non-profit organizations
- A clarification of taxable provision of furnished accommodation and those that are exempt from VAT (e.g., student accommodations)
- A new procedure for advance notification for applying the “actual use method” for purposes of a deduction by persons with mixed supplies (both subject to VAT and exempt supplies)
- Digitalization of VAT refund arrangements for taxable persons established outside the EU
- Reduced VAT rate for hair implants
- Other amendments such as a requirement to disclose a taxpayer’s VAT identification number in the context of intra-Community acquisition of excisable goods
Source: KPMG
Latest Posts in "Belgium"
- Belgium Updates VAT Rules for Art, Antiques and Virtual Services
- Montenegro and Moldova Join Common Transit Arrangement from November 1, 2025
- Three months before the mandate takes effect – here’s what businesses need to know
- VAT Developments in Belgium: Key Updates (September 1, 2025 – October 14, 2025)
- New VAT Rules proposed for Streaming Services and Art Sales in Belgium
