According to Belgian law, immovable works including construction, repair, cleaning or maintenance works on an immovable property as well as transaction consisting in incorporating movable goods into immovable property, installation with a building of sanitary, fire, alarm, phone, electrical or air-conditioning equipment, embedded cupboards, stores and shutters, wall or floor-covering provided by a Belgian company are subject to local reverse charge if the recipient is :
- either a taxpayer established in Belgium filing periodical VAT returns,
- either a taxpayer not established in Belgium but VAT registered through a VAT representative.
Source: vatdesk.eu
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