Standard format of Belgian VAT number updated The Banque-Carrefour des Entreprises, a database for public records, is to change the format for Belgian VAT numbers. The current structure starts with “0” and has nine further numbers to provide a unique VAT registration number for taxpayers.
Clarification of VAT treatment for NFT compared to cryptocurrencies The Belgian Federal Public Services has clarified VAT and accounting rules for Non-Fungible Tokens (NFTs). It is the latest tax office to give VAT guidance on the unique tradable digital assets – Spain NFT VAT guidance
9.7% June inflation prompts 3-month extension of electricity, gas and heating VAT rate cut to 31 December 2022 As Belgian energy inflation hit 56% in June, the temporary cut in heating VAT rate was extended a further 3 months until the end of the year.
VAT returns and Intrastat filings delayed but now changes to payment deadlines Summer VAT returns and Intrastat filings may be delayed over the summer months according to the Federal Public Service. However, payments of any VAT due must still be made on time. EU One
2024 B2B invoicing launch likely; Peppol likely preferred standard Original plans to launch July 2023 likely to be shifted to Jan 2024 or later as key decisions and planning remain. An ambitious, and potentially subject to delay timetable for the introduction of mandatory B2B invoices
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 March and 30
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. Belgium has so far not applied to the European Commission and EU Counsel
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
