New VAT legislation introduces some substantive changes for mixed taxable persons, electronic interfaces, companies in the real estate sector and also introduces some technical changes.
Also, the VAT warehousing regime will be extended to biodiesel (commodity code 382600), ethyl alcohol (commodity code starting with 2207) and some other chemical products in bulk (commodity codes 3824 99 86, 3824 99 92, 3824 99 93 and 3824 99 96)
The changes are final now, since the law on various provisions regarding VAT dating from 23/11/2023 has been published in the Belgian Gazette on 1/12/2023.
Source EY
See also
- Legislative Changes in VAT Deduction and Recovery Periods: Parliament’s Recent Bill (Draft bill)
- Bill “Various Provisions on VAT” Submitted in the House: an Overview of the most Important Measures!
- Draft law: VAT deduction according to the general ratio or taking into account the actual use of the goods and services
- Draft law introduces joint liability for electronic interfaces and other changes as from 01/01/2024
Latest Posts in "Belgium"
- Belgium’s B2B E-Invoicing Mandate: Key Deadlines and Compliance Steps for 2025-2028
- Belgium 2026 Budget: Targeted VAT Increases, E-Invoicing, and New Customs Levy Announced
- New BIC code as from 15 December 2025 for payments to government’s accounts
- Belgium and EU Plan €2 Customs Levy on Non-EU Parcels, Ending €150 Exemption by 2028
- Belgium Announces 2026-2029 Budget: VAT Changes and New Tax on Non-EU Parcels
