- The administration has amended a 2020 circular regarding the VAT regime for intra-Community trade in goods in B2B relations. The amendment relates to triangular operations, where a simplification scheme may be applied. This scheme allows for the transfer of VAT collection to the final purchaser under certain conditions.
- From January 1, 2023, invoices issued by the intermediate purchaser must include the words “Reverse charge” to guarantee that the final recipient is aware of their tax obligations. This mention is a material condition for the application of the simplification measure for triangular operations.
- The final purchaser is not designated as liable for VAT and the simplification does not apply if the invoice issued by the intermediate purchaser does not contain the words “Reverse charge.” The same obligation applies when the taxable person is established in Belgium.
Source Aurelie Soldai
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