Following a stoppage(link is external) of the Court of Justice of the European Union, we have modified the application of the 6% VAT rate for sports facilities.
The 6% VAT rate now applies if all of the following conditions are met:
- The sports facility offers the customer personalized support and/or group lessons in addition to the right of access to the sports facility.
- The customer has the right to access the sports facility outside the hours of personalized support and/or group lessons.
- The customer can, during these hours, use the sports equipment independently (without personalized support and outside of group lessons).
We will soon publish a circular dealing in more detail with the consequences of this ruling.
What is the impact of this change?
Since this change of application also applies to the past , this has an impact on the right to reimbursement for the VAT collected in 2019 .
QUARTERLY DEPOSITORS
As a quarterly filer, you have two options for exercising the refund relating to the calendar year 2019:
- via a letter to the competent management team, to be sent no later than December 31, 2022 . You must then still enter the amount of the refund in grid 62 of the periodic declaration for the fourth quarter of 2022 (to be submitted by January 20, 2023 at the latest).
- via an amending statement for the third quarter, to be filed no later than December 31, 2022. This amending statement replaces the one already filed for the third quarter of 2022.
MONTHLY DEPOSITORS
As a monthly depositor , you must include the amount of the refund relating to the calendar year 2019 in grid 62 at the latest in the declaration for November 2022 (to be submitted by 20 December 2022 at the latest).
You also have two options for exercising the refund relating to the 2019 calendar year:
- via a letter to the competent management team, to be sent no later than December 31, 2022 . You must then still enter the amount of the refund in grid 62 of the periodic declaration for December 2022 (to be submitted by 20 January 2023 at the latest).
- via an amending declaration for November 2022, to be filed by December 31, 2022 at the latest . This amending declaration replaces the one already filed for November 2022.
Source: finances.belgium.be
