When a building contractor is operating a construction site in Belgium, he calls on (Belgian or foreign-) subcontractors on a frequent basis to undertake part or entirety of the work: rental of construction machinery (cranes, bulldozers, mechanical diggers, conveyors of exceptionally heavy loads, etc.) with or without the provision of staff, scaffolding rental, cleaning services, site supervision, measurement of the site, etc.
Within this framework, one should be watchful to the localization of these subcontractors’ supplies of services in regards to VAT. Only the supplies of services related to an immovable property must be taxed in Belgium. Other services will have to be taxed at the place where the foreign building contractor is established (“B2B” general rule – place of the recipient).
Source: vatdesk.eu
Latest Posts in "Belgium"
- Briefing Document & Podcast: E-Invoicing in Belgium: Scope, Regulations & Future Outlook
- CJEU: OPR Import Duty Exemption Requires Export via Authorized Customs Office Only
- Belgium to Raise VAT Exemption Threshold for Small Businesses to €30,000 in 2026
- Meal Couriers Not Liable for VAT, Says Belgian Tax Authority: Key Points Explained
- Belgium Extends Deadline for Mandatory GKS 2.0 POS Systems in Hospitality Sector to 2026
