Reimbursement of expenses excluded from VAT only in representation mandate

• Reimbursement of expenses excluded from VAT only in a mandate with representation
• New rules for refunds of expenses incurred by professionals only affect income taxes
• Reimbursement excluded from taxable base in case of representation mandate
• Reimbursement of expenses considered taxable for VAT purposes
• VAT rate applied to reimbursements is the same as for professional services
• Reimbursements in representation mandate maintain original treatment
• VAT deductibility of expenses incurred by self-employed individuals remains unchanged
• Transport expenses not deductible for VAT, while accommodation and food services are deductible with proper documentation

Source: eutekne.info

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.

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