The generalized reverse charge mechanism has been introduced in Belgium since 2002 and is applicable to all supplies of goods and services that are deemed to take place in Belgium and performed by a taxable person not established in Belgium (i.e. established in another EU Member state or outside the EU) to a customer:
- Established in Belgium and filing periodical Belgian VAT returns or;
- Not established in Belgium but being VAT registered in Belgium and having appointed a fiscal representative.
Source: vatdesk.eu
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
