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VAT Consult newsletter – May 2023

  • Federal Minister of Finance in Belgium unveils tax reform plan, including significant VAT changes
  • Breaking down barriers: How the Windsor Agreement is changing the VAT rules for Northern Ireland
  • Updated Belgian Circular highlights “Reverse Charge” necessity in simplified triangular transaction invoices
  • Say goodbye to the current account: modernization bill adopted by the chamber in Belgium
  • Promo 54 case: Belgian VAT rules on converted buildings survive legal challenge
  • Should tax authorities take deductible VAT into account when imposing proportional fines?
  • Belgian chamber approves permanent vat reduction and excise reform on gas and electricity
  • Belgian finance minister announces structured e-invoicing and expresses support for EU ViDA proposal
  • European Court Ruling: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of ancillary services!
  • European Commission shares its view on import VAT deduction by lessees: rigid approach?
  • The European Commission announces ambitious customs reforms, including accompanying VAT measures
  • CESOP: new VAT reporting obligations for payment service providers published in the Belgian Official Gazette

Source VATConsult


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