In Belgium, the register of beneficial owners (UBO) must be completed electronically by the legal representative of the association (or a proxy) since 2019. It is under the control of the Ministry of Finance.
In Belgium, the register of beneficial owners (UBO) must be completed electronically by the legal representative of the association (or a proxy) since 2019. It is under the control of the Ministry of Finance.
Deadline for filing the VAT return in Belgium is in principle the 20th of the month following the period. The same applies to the payment of VAT and the filing of intra-Community listings of goods and services.
Businesses are obliged to pay each year a December VAT advance payment in Belgium. Differents rules are applicables based on the periodicity of VAT return
Special VAT measures Covid 19 in Belgium: extra dates for filing VAT return, European Sales list and payment of VAT for April, May and June 2020
According to Article 143 (1) (d) of VAT Directive, the importation of goods is exempted from VAT if followed by a supply or transfer of those goods to a taxable person in another Member State. This exemption enables the importer to avoid pre-financing VAT at the moment of the importation.
Businesses are obliged to pay each year a December VAT advance payment in Belgium. Differents rules are applicables based on the periodicity of VAT return
E-commerce VAT: how to apply special VAT rules for E-commerce ? distance selling’rules should be carefully applied by businesses to avoid VAT litigation
ABC Supply chain & VAT read more Supply of good with installation read more Importing goods in Belgium read more Consignment stock/Call-off stock read more
