Belgium Direct attribution method: Practical details published–take advance of the tolerance period to prepare 4 days ago
Belgium Requesting a certificate of validity for a European VAT number is now possible via MyMinfin 6 days ago
Belgium Belgian implementation of the VAT warehousing exemption in violation with the Belgian Constitution 6 days ago
Belgium Automation of movements under the « excise paid » regime and digitization of the Simplified Guidance Document (VGD) 1 week ago
Belgium VAT deduction according to actual use method – Submission of notification now possible 2 weeks ago
Belgium Mixed VAT payers are granted a postponement to communicate figures under real use system 2 weeks ago
Belgium Unlawful VAT deduction? Late payment interest can only be imposed if the taxpayer is in a “payment position,” according to the Supreme Court! 2 weeks ago
Belgium Real use method for VAT deduction: update on the new electronic notification procedure 2 weeks ago
BelgiumEuropean Union Comments on ECJ C-585/20: Belgian regulations on payment terms in public procurement contracts on loose sand after ECJ judgment 2 weeks ago
Belgium Circular 2023/C/9 regarding the temporarily reduced VAT rate for the supply of heat by means of a gas-fired collective heating installation 3 weeks ago
Belgium Right to deduct VAT according to actual use – new procedure since January 1, 2023 3 weeks ago
BelgiumEuropean Union VAT in the digital age: towards an obligation of e-invoicing and abolition of the VAT return? 3 weeks ago
BelgiumEuropean Union ECJ C-677/21 (Fluvius Antwerpen) – AG Opinion – Unlawful use of energy a supply of goods 4 weeks ago
Belgium Tax authorities must at all times respect the lawyer’s professional confidentiality 4 weeks ago
Belgium Extension of the reverse charge mechanism for the construction and public works sector 1 month ago
Belgium Circular 2022/C/118 on the VAT rate on the right of access to fitness centers and other sports facilities 1 month ago
Belgium Circular 2022/C/119 on the provision of furnished accommodation to paying guests in hotels, motels and establishments with a similar function 1 month ago
BelgiumEuropean Union Flashback on ECJ Cases – C-237/09 (De Fruytier) – Independent activity of transport for hospitals and laboratories of human organs and samples taken from humans not exempted from VAT 1 month ago
BelgiumEuropean Union Flashback on ECJ Cases – C-489/09 (Vandoorne) – No VAT deduction by intermediate if customer did not pay VAT at source 1 month ago
Belgium Extension of the reduced VAT Rate on Electricity and Heating Networks till March 31, 2023 1 month ago