If a company that is liable for VAT and is not established in the EU, for example, has to pay VAT in Belgium on a professional purchase, Europe foresees that it must be possible to recover that VAT. The EU member states each determine the modalities thereof, such as the time limit for applying for the VAT refund. At the end of last year, the Brussels Court of Appeal considered whether or not that period had expired in this case.
Source: lexalert.be
Latest Posts in "Belgium"
- Belgium Opens Optional BE SAF-T Upload Channel for Tax Audits
- Belgium adopts first-stage ViDA bill covering OSS, e-commerce and call-off stock
- Belgium advances first ViDA law on OSS, e-commerce and VAT technical changes
- Belgium: How to Dispute a Peppol Invoice on Time
- New VAT status for “intermunicipal associations” | Impact of the European “Digipolis” judgment on Belgian VAT rules
