Belgium electronic VAT refunds for non-EU taxpayers July 2022

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 13^th Directive VAT reclaims by taxpayers. France introduced its electronic VAT recovery process in July 2021.

Currently, supplier invoices or import VAT documentation must be posted to the Belgian authorities. This may be done on a quarterly basis, but the minimum level of claim is €200. Taxpayers may submit a final claim with a minimum of €25 covering the whole of the year. Claims are filed with an official claim, official proof of tax status in country of residence and a certified copy of the articles of association.

Foreign companies from outside of the EU may recover VAT in EU member states under certain circumstances, including:

• They do not have a non-resident VAT number in the country
• They are not providing taxable supplies requiring a VAT number
• Their home country has a reciprocity agreement with the EU country in question – although Belgium has no reciprocity rules
• The claim is made in any one of the quarterly or in the annual reclaim allowed in the period following when the claim is made
• The taxpayer can produce original, valid invoices for valid expenses.

Past VAT GST changes