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Outgoing actions subject to the vat rate of 12%. The current rate of interest is set at 0. Article 1, § 14 of the belgian vat code defines the exact meaning of games and bets ( 1° ) and lotteries ( 2° ) respectively. Liability for belgian vat applies as follows: where the supply is on a regular basis; where the supply is on an independent. Home > vat country guide > belgium vat in belgium vat guide for eu countries within europe in whether you’ re a european or non- european company, establishing certain activities in belgium may mean you need to register for vat. Non- eu businesses selling in belgium will need to appoint a fiscal representative alongside completing vat registration and returns. If your company is established in a european country and does not have a vat number in belgium, it will have to apply for a vat refund electronically from its country of residence, in the form and within the time limits required by directive / 9. The royal decree now also specifies the minimum and maximum amounts that must be requested. Please note the vat code also foresees that a vat penalty of 20% can be imposed.
You can register with the vat authorities: by going to one of the offices of the vat administration: before starting your activities, a vat identification request form ( 604a) must be completed and. Reference to the above may be found in article 77, § 1, 7° of the belgian vat code. The taxable person must prove that the loss is certain. The minimum threshold is € 400 per quarter ( or € 50 annually). Unless the belgian fiscal representative accepts an unlimited liability, a financial guarantee must be provided towards the belgian vat authorities, either through a bank guarantee or via a cash deposit. These amounts are eur 7, 500 and eur 1 million, respectively. Outgoing actions subject to the vat rate of 6%. Distance sale from belgium to the uk ( private buyer) in belgium the exemption of article 39 vat code applies.
Foreign traders can obtain information on the belgian vat system from: bureau central de tva pour assujettis étrangers tour sablon – 24th floor rue stevens, 7 b - 1000 brussels tel. Vat is collected in successive steps, i. Maintenance of accounts and records, which must be held for at least 7 years. For late payment of the vat amount due, in principle ( only) interests for late payment at 0. There are a number of exceptions to this rule, especially in relation with special customs procedures pursuant to customs legislation. General: payment and deposit services are exempt, but suppliers have the option to subject these services to vat and recover the related input vat. Belgium vat guide vat compliance and reporting rules in belgium country vat guides below is summary of the major rules provided under belgian vat rules ( value added tax code) and royal decrees). Be home economy business taxation and accounting tva tva goods and services that are provided by an enterprise are subject to vat, in principle. This includes: issuing invoices with the disclosure details outlined in the belgian vat code. Interest is charged if vat is unpaid or paid late.
Application of reduced vat rates by the member states to the categories of goods and services contained in annex iii of vat directive€ / 112/ ec 0 = zero rate ( exemption with refund of tax paid at preceding stage) ; [ ex] = exemption; n/ a = not applicable category be bg cz dk de ee ie el es fr hr it cy lv lt lu hu mt nl at pl pt ro si sk fi se. Intra- community acquisition of goods. Vat returns, vat rates and more. Whereas in the past a permit had to be granted by the vat authorities to apply for the actual use method, the new legislation facilitates the process to deduct vat by amending article 46, § 2 of the belgian vat code. As from 1 october, the guarantee amount is initially set at 10% of the estimated vat due for a 12- month period and must always be provided as a legal requirement. Outgoing actions subject to the vat rate of 21%. Foreign companies must also register with the vat authorities when they carry out activities in belgium that are covered by the belgian vat code. Actions subject to a special arrangement. Refund request vat refund through the be portal. Get detailed vat guidelines and rules for belgium. Such option should then apply to all payment and deposit services.
This particular condition is satisfied by the entry of the non- payment in the profit and loss account, after use of all legal recourses. Every transaction of a production and distribution process. As from a prior notification will be sufficient to deduct the input vat in accordance with the actual use method. For the late filing of a vat return, the belgian vat authorities can impose a vat penalty of € 100 per vat return with a maximum of € 1, 000. Uk vat is accounted for upon a supply to a taxable person from be. The normal rate is 21%. Refund request to be filed to the competent authorities of the uk. Check our country vat guides for other jurisdictions. 8% per month will be imposed.
Fiscal representatives are responsible for the accurate vat submissions of their non- eu clients. 4 bally, which is a taxable person for vat purposes under article 4 of the belgian vat code, was unsure whether it owed the tax on the net amount which it received from the card- issuing organizations after deduction of their commission or on the gross amount, that is, the price of the goods before deduction of that commission. 12% - 6% zero- rated, exempt and exempt with credit bemonthly for all vat- registered persons but quarterly for those whose total annual turnover ( vat exclusive) does not exceed eur2, 500, 000 ( eur250, 000 for specific business sector) and whose quarterly intra- eu supplies do not exceed eur50, 000 thresholds registration. Country code vat section/ box. Electronic invoices with proper signature, authenticity and agreement by the recipient. Belgium general information 1. Fines for non- compliance in belgium range from eur2% of any late vat payment for failure to register to eur5000 ( per invoice) for repeated failure to provide a vat invoice. The taxable event takes place, as a rule, in belgium and the tax is due in this country upon importation of the goods into belgium ( art. Where can foreign traders obtain information about your vat system?
In the uk it is an importation. Avalara offers a fiscal representative service as part of its international vat and gst registration and returns. Vat is a tax on consumption borne by the final consumer. A belgian ( or non- belgian) business is liable for vat if its activity is the supply of goods or services as set out in the belgian vat code. A business established in belgium must register for vat if it is subject to vat. Exempted actions and intra- community services within the eu. And interest that might become due over the vat taxable transactions that the foreign vat taxable person perfo rms in belgium.
Belgian vat penalties. Plus adoption of the eu vat directive.
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