An amendment to Royal Decree no. 31 has altered the guarantee requirements for a Belgian VAT registration of a foreign taxpayer with the appointment of a fiscal representative. These changes have entered into force as of 1 October 2021.
Under the former rules, the Royal Decree granted the possibility to the VAT authorities to request a guarantee when registering via a fiscal representative. If imposed, the amount of this guarantee was calculated at 25% of the estimated VAT due for a 12-month period, without any legal minimum or maximum amount. In practice, the VAT authorities accepted a limited guarantee of EUR 7,500 for EU-established companies that registered in Belgium with a fiscal representative. Also, the VAT authorities accepted that no guarantee had to be provided when a group company was appointed as the VAT fiscal representative, however, in that case the representative bore an unlimited VAT liability.
Source WTS
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