Highlights
- Mandatory B2B E-Invoicing will be introduced in Belgium, B2G E-Invoicing already mandatory in Wallonia
- Rental of Furnished Accomodation may not longer be VAT exempted
- 2 New codes on Intrastat reports
- Construction works: Abolition of the certicate required to apply the 6% VAT Rate
- VAT Groups need to file Declaration at the National Bank
Taxable transaction
- Transfer of materials by a Belgian contractor to another Member State as part of a construction site
Tax audits
Reporting
Exemption
- VAT exemption for transport services directly related to the export of goods: application postponed until 1 April 2022
- Circular 2021/C/101 on the VAT exemption for transport services directly related to an export of goods – postponed till April 1, 2022
- VAT exemptions for logistics services and (sea)port activities: watch out for the VAT officer!
- Modification of the VAT exemption for medical care
- Rental of furnished student rooms considered a hotel service subject to VAT?
- Aparthotels not longer VAT exempted as of Jan 1, 2022
- Changes to Belgian VAT exemption for (para)medical activities per Jan 1, 2022
- Belgian VAT authorities limit the VAT exemption for services related to export (C-288/16)
Fiscal representation
VAT Rate
Invoicing
- B2G Electronic Invoice Will Be Mandatory in Wallonia
- Belgium B2B e-invoicing Ministry of Finance update
- Minister of Finance confirms intention to implement mandatory B2B e-invoicing
- Belgian Minister of Finance confirms intention to implement mandatory B2B e-invoicing, digital reporting not (yet) a priority
- Belgian Minister of Finance confirms intention to mandate B2B e-invoicing
Intrastat
Other
