- Special VAT exemption scheme for small businesses will be available from March 3, 2025
- The scheme allows small businesses to register in one or more EU member states
- Registration will be accessible through the e-service Intervat
- Belgian taxpayers wanting to conduct taxable transactions in another EU state from January 1, 2025, should contact that state’s tax administration
- They can also enroll in the OSS scheme if eligible when starting new activities
- Belgian taxpayers already performing taxable transactions in another EU state and registered in the OSS scheme must maintain their registrations
- They must continue to charge VAT on these transactions until the SME module opens
Source: financien.belgium.be
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Belgium"
- Belgium Proposes VAT Reform for Art, Antiques, and Virtual Services to Align with EU Directive
- Belgium Postpones VAT Chain Reform and Eases Reporting for Mixed and Partial Taxpayers
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- E-Invoicing in Belgium – Factsheet
- Comments on ECJ case C-234/24 (Brose Prievidza):No VAT Exemption for Tooling Without Physical Movement
