VAT filing deadline extended; payment date unchanged The Belgian Federal Public Service-Finance has extended the quarter 3 Value Added Tax return deadline. The filing date is now 25 October instead of 20 October 2022. There will be no change to the payment deadline, which remains
Post-based paper invoice claims replaced by online VAT recovery for non-EU taxpayers Belgium is the latest EU member state to introduce an online application process for 13th Directive VAT reclaims by taxpayers. France introduced its electronic VAT recovery process in July 2021. Currently, supplier invoices
42% rise in energy inflation in 2021 and Ukraine conflict prompts VAT cut plan Belgium has confirmed a temporary cut in domestic electricity and natural gas Value Added Tax rate from the standard rate of 21% to 6%. This will apply between to 30 September
3-phase launch for B2B electronic invoicing starting July 2023? An ambitious, and potentially subject to delay timetable for the introduction of mandatory B2B invoices in Belgium is being circulated to gather options. This is made up of three stages: July 2023: Large taxpayers Oct 2023:
Belgium has increased(Royal Decree nr. 31) the financial guarantees required on non-EU (‘third-country’) businesses with a local non-resident VAT registration. Typically, this includes appointing a Fiscal Representative unless the third-country has a mutual assistance agreement with the EU (e.g. Norway and the UK). Existing Non-EU
B2B mandatory electronic invoicing to combat €3.6 billion in missing VAT The Belgian Ministry of Finance has confirmed this month the 2022 budget plan’s statement on rollowing out a B2B / B2C e-invoicing regime. Draft legislation will be issued in 2022 for consultation. It is
Parliament reviews changes to VAT Act Belgium’s Parliament is reviewing a range of Value Added Tax amendments to the existing VAT Act. Most would come into effect in January 2022. These include: Reducing the VAT rate on medical-related hair implants from 21% to 6% VAT
Electronic invoicing to combat €3.6 billion in missing VAT The Belgian budget in October included a provision for the phased introduction of electronic invoicing for Business-to-Business transactions. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices
COVID-19 VAT rate cut Belgium has approved a 6% reduced VAT rate on restaurants between 8 May and 30 September 2021. This will include non-alcoholic beverages consumed on premises. The regular rate is the 12% reduced rate. The current VAT rate in Belgium is 21%. This
