Highlights
- VAT exemption for transport services directly related to the export of goods: application postponed again, this time until 1 September 2022
- Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms
- Government has approved a draft decree that would implement e-invoicing for all public administrations in Belgium, B2G e-invoicing
- Submit your 2021 customer listing before March 31, 2022
- Reduced VAT rate reductions to combat Energy prices: Electricity, Gas, Solar Panels, Heat Pumps, Demolition and Reconstruction
Deduction
E-Commerce
E-Invoicing
- Belgium Expands B2G Mandatory E-Invoicing – Will B2B Come Next?
- Government has approved a draft decree that would implement e-invoicing for all public administrations in Belgium, B2G e-invoicing
Exemption
- Circular 2022/C/26 on the VAT exemption for transport services directly related to an export of goods (Addendum to Circular 2021/C/96 of 27.10.2021)
- Exemption for transport linked to exports / additional postponement until September
- VAT exemption for international transport changes from April 1, 2022
- VAT exemption for transport services directly related to the export of goods: application postponed again, this time until 1 September 2022
- Circular 2022/C/30 on Collectible Coins
Fixed Establishment
- Established or Not? Urgent EU VAT clarity needed!
- Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms
Other
- Benelux countries want to close VAT gap
- CJEU rules Belgian fee form obligation violates free movement of services
- VAT certificate dealer plate
- What will change in VAT in 2022 and beyond?
- When does the rental of a holiday home take place with VAT?
Rate
- Belgians also helped with lower VAT and excise duties
- Reduced VAT rate for demolition and reconstruction extended for 1 year
- Reduced VAT rate of 6% on electricity between March 1 and June 30, 2022
- Reduced VAT rate of 6% on electricity and gas till end of Sept 2022, Lower Excise duties on diesel and petrol
- Temporary VAT reduction to 6 percent for solar panels and heat pumps
- VAT Committee WP 1035 – Belgian consultation on reduced VAT rates for electricity
Registration
Reporting
- Submit your 2021 customer listing before March 31, 2022
- VAT calendar 2022
- Annual Sales Listing in Belgium: what do you need to know
War in Ukraine
- Customs: Export/Shipment of humanitarian material to Ukraine
- No VAT regulation on donations to Ukrainians citizens
- Temporary VAT tolerance for donations to Ukraine
Latest Posts in "Belgium"
- European Court – T-520/26 (Frexport) – Questions – Intra-Community transfers: VAT identification in the Member State where transport ends
- General Court – T-519/26 (Liège Cargo Agency) – Questions – Intra-Community transfers: VAT identification in the Member State where transport ends
- Is Your Non-Profit’s VAT Status Still Fit for Purpose?
- Belgium Enacts Phased Increase in Small-Business VAT Exemption Threshold
- Belgium’s VAT Receipt Lottery Tied to GKS 2.0 Rollout
