VAT Package: localization of supply of services for VAT: general rules B2B and B2C but also exception for restaurant, immovable property etc.

Localization of services When a building contractor is operating a construction site in Belgium, he calls on (Belgian or foreign-) subcontractors on a frequent basis to undertake part or entirety … Read More

Member States shall exempt from VAT the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the … Read More

The Belgian government has just taken two new measures aiming at fighting against fiscal and social fraud in the construction industry.

VAT is normally due by the supplier of goods or the service provider [general rule]. Therefore, when a foreign company is performing taxable operations in Belgium for which it is … Read More

A company that is not registered for VAT purposes in a Member State and has incurred expenses in that Member State may recover the VAT it has paid. Application for … Read More

Context A company that sells goods for export may benefit from the exemption of VAT on its sale (« export sale ») where it establishes that the good has physically been dispatched … Read More

The « VAT invoicing » Directive of 13/07/2010 was implemented in Belgium as well as in all Member States on 01/01/2013. The principal changes are described hereinafter. Competent Country for Issuance of … Read More