Whereas the general revision period for VAT on the acquisition or construction costs of a new building is 15 years, if a building is let with VAT in the first 15 years, then the revision period is extended to 25 years. With respect to movable property, the revision period remains five years.
Source: Linklaters Belgium
Latest Posts in "Belgium"
- Adapting to Belgium’s 2026 eInvoicing Mandate: Strategic Insights for Your CTC Roadmap
- Royal Decree of July 8, 2025, on Electronic Invoicing in Belgium Effective 2026
- Webinar pincvision: Belgium eInvoicing – All You Need to Know (Oct 2)
- Belgium to decommission the Hermes invoicing platform
- VAT Consult – Up to Date with VAT – 4 sessions in Belgium
