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VAT in Belgium Print

The Value Added Tax  (VAT) is named in Belgium Taxe sur la Valeur Ajoutée (TVA) or Belasting over de Toegevoegde Waarde (BTW) and has been introduced in Belgium since January 1st, 1971.

VAT RATE

The various VAT Rates are:

  • Standard rate    21%
  • Reduced rates   12% or 6%
  • Exemptions       0%

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VAT RETURNS

  • Monthly or quarterly (if turnover is below one million euro)
  • VAT returns have to be submitted at the latest on the 20st of the month following the period aimed by the return.

Aside from VAT returns, other declarative formalities are mandatory in Belgium:

  • European Sales listing
  • Intratstat listing
  • Annual Clients listing

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TAXABLE OPERATIONS IN BELGIUM

Taxable persons have to register for VAT purposes in Belgium if they make taxable supplies of goods or services in Belgium for which they are liable for the Belgian VAT due.

VAT applies to the following operations:

  • Supply of goods or services made in Belgium by a taxable person.
  • Intra-community acquisition of goods from another EU country by a taxable person.
  • Importation of goods from non-EU countries.

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LIABILITY

A generalized reverse charge system exists in Belgium. Therefore, foreign taxpayers non established in belgium having taxable operations in Belgium should invoice their client without VAT  if they are taxpayers established in Belgium and filing VAT returns or foreign taxpayers VAT registered in Belgium through a legal representative.

The client is thus liable for payment of VAT to the Belgian Treasure. 

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RIGHT OF  DEDUCTION

Expenses

Right of deduction*

Accomodation

 

0 %

Restaurant

0%

Entertainment

0%

Access fee to fairs

100%

Cars & related goods and services

50%

Taxi

100%

Parking

100%

Bus/train

100%

Telephone

100%

*In some cases, derogations could apply to the different right of deductions mentioned above.

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REFUND OF BELGIAN VAT

The Belgian administration will refund VAT to taxable payers according to the procedure laid down by European Directive 2008/9 and by the 13th European Directive for companies established in non-European countries.

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VAT OPTIMIZATION 

There are some optimization possibilities for companies having operations in Belgium:

  • Warehousing schemes: The right choice of warehousing can result in no VAT pre-financing.
  • Reverse charge mechanism: The right choice of VAT registration can  result in receiving invoices without VAT.
  • E.T. 14.000 license: Specific license for importers allowing to differ payment of VAT due upon importation.

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Belgian VAT Desk is registered to the  "Institut des Experts-Comptables et des Conseils fiscaux".