New VAT Reporting Obligation for Belgian Non-Profit Organizations from January 2024

• Belgium has a new VAT reporting obligation starting from January 1, 2024.
• Non-profit organizations in Belgium are subject to VAT, but there are exceptions for certain activities.
• Associations with partial right of deduction must provide information to the Tax Authorities about their VAT deduction method.
• A new regulation extends the reporting obligation to partial taxpayers starting from January 1, 2024.
• Associations are advised to review their VAT status, optimize their VAT deduction method, and provide the required information to the Tax Authorities by April 22, 2024.
• Failure to comply with the reporting requirement may result in litigation regarding the VAT deduction percentage.

Source: vatdesk.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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