The initial legislation for modern VAT in Belgium, known as Belasting over de toegevoegde waarde (BTW) or Taxe sur la valeur ajoutée (TVA), was instated on 3 July 1969 and has been amended since (referred to as the “VAT Code”). This legislation marked the incorporation of the European Union Directive 2006/112 into the country’s national law, thus creating a standardized value-added tax system.
While some other tax regulations do not contain a VAT clause, they do feature connected provisions. For instance, certain exemptions from registration tax are tied to transactions exempt from VAT. Additionally, some VAT exceptions are aligned with the customs regime.
Belgium, as a member state of the European Union, has implemented a standardized VAT legislation that aligns with other EU countries.
Source GVC
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