Localization of services
Within this framework, one should be watchful to the localization of these subcontractors’ supplies of services in regards to VAT. Only the supplies of services related to an immovable property must be taxed in Belgium. Other services will have to be taxed at the place where the foreign building contractor is established (“B2B” general rule – place of the recipient).
- VAT Committee
- Comments
Source: vatdesk.eu
