The reverse charge mechanism for immovable property works (Ar. 20 of Royal Decree n°1) will be subject to a modification as from 1/1/2023. As from that date, Belgian subcontractors will be able to issue an invoice applying the reverse charge when the foreign customer is VAT registered in Belgium. The mandatory appointment of a VAT representative will not be required anymore for this kind transaction.
Source vatdesk.eu
