The Belgian VAT authorities published an administrative circular (the “Circular”) detailing the VAT aspects of the installation of charging stations for electric vehicles, their maintenance and the charging of the vehicles.
The aspects detailed in the circular relate a.o. to the VAT rate, the VAT deduction right, the place of supply of the various supplies or the VAT treatment applicable to the supplies performed by charge point operators and e-mobility service providers.
Source Fieldfisher
See also
Latest Posts in "Belgium"
- VAT in Belgium – Comprehensive up to date guide
- Webinar eezi – Ready or Not? Belgium’s e-Invoicing Mandate is Coming (Sept 4)
- Belgium Introduces Permanent 6% VAT for Reconstructed Residential Rental Buildings from July 2025
- VAT code 00 does not cover all possibilities in Peppol (UBL)In Belgium, you use code 00 for “no VAT”
- Belgium Postpones Implementation of the VAT Chain
