The proposed amendments concern various VAT measures including:
- A VAT exemption for certain non-profit organizations
- A clarification of taxable provision of furnished accommodation and those that are exempt from VAT (e.g., student accommodations)
- A new procedure for advance notification for applying the “actual use method” for purposes of a deduction by persons with mixed supplies (both subject to VAT and exempt supplies)
- Digitalization of VAT refund arrangements for taxable persons established outside the EU
- Reduced VAT rate for hair implants
- Other amendments such as a requirement to disclose a taxpayer’s VAT identification number in the context of intra-Community acquisition of excisable goods
Source: KPMG
Latest Posts in "Belgium"
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Belgium’s E-Invoicing Mandate Effective January 2026: Key Details and Compliance Penalties
- Flashback on ECJ Cases C-110/94 (INZO) – Commissioning of a profitability study is indeed an economic activity
- VAT Consult – Up to Date with VAT – 4 sessions in Belgium
- Benelux Countries Collaborate for Improved Cross-Border E-Invoicing: Report and Future Steps
