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
Latest Posts in "Belgium"
- IHTF Pleads for Extension of Grace Period Amid E-Invoicing Challenges
- VAT on Accommodation Doubles to 12% from March 1, Early Bookings at 6% Until June 30
- Council Approves VAT Rate Changes Effective March 2026; Hotels and Agrochemicals Affected
- Belgium to Raise VAT on Pesticides to 21% and Accommodations to 12% in 2026
- Increased VAT Rates on Pesticides and Accommodation Services
