Exemption “other document in place of an invoice”: clarifications

Notice – Article 307, § 2/2 CIR 92 – Annex 270 MLH – Exemption “other document in place of an invoice”: clarifications

Annex 270 MLH Requirement: Starting in tax year 2024, taxpayers must include Annex 270MLH with their income tax return if they are tenants or hold use rights on certain immovable properties, unless specific exemptions apply.
Exemption Clarification: The obligation to attach Annex 270MLH does not apply if an invoice or substitute document is issued for rent or fees related to use rights, as per VAT regulations or other applicable legislation.
Document Requirements: If VAT exemption applies, there is no invoicing obligation. However, suppliers can voluntarily issue an invoice or a substitute document, which must meet specific criteria to avoid the annex requirement.
Periodic Fees and VAT: In cases where a right of use in rem is established on immovable property with periodic fees, a valid invoice or substitute document must be issued, detailing the VAT charged.
Types of Acceptable Documents: An invoice, credit note, simplified invoice, or special document within a Belgian VAT group can serve as a substitute document, provided it includes all mandatory details. Administrative tolerance applies for certain missing elements in 2024.

Invoice