On November 10, 2022, Belgium published amendments to its reverse charge mechanism for immoveable property. Previously, the reverse charge mechanism applied only when the foreign taxable customer was identified for VAT purposes in Belgium via a fiscal representative. From 1 January 2023, when a Belgian established company performs construction supplies on immovable property, reverse charge will always apply provided that the customer has a Belgian VAT number and submits periodic VAT returns, this includes taxable persons established outside of Belgium.
Source Sovos
