Changes to the reverse-charge mechanism for immovable property

The reverse-charge mechanism for immovable property will apply to every taxable customer subject to the filing of periodic value added tax (VAT) returns in Belgium beginning 1 January 2023. This also includes the taxable customers established outside Belgium, regardless of whether they are registered for VAT in Belgium through a fiscal representative or whether they only hold a direct VAT identification in Belgium without a fiscal representative.

Source: KPMG

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