All lawyer fees subject to VAT as of 1 January 2014 – New practice note published
The Act of 30 July 2013 (NL/FR) confirmed the removal of the Belgian VAT exemption for services of lawyers with effect from 1 January 2014. As a result, VAT has to be applied to all fees and costs charged for lawyer services rendered as of 1 January 2014. To do so, in principle, all Belgian-based
Intra-Community supplies – required proof for VAT exemption
The application of the VAT exemption for intra-Community supplies is, among other things, subject to the provision by the supplier of the VAT identification number of his customer. However, following the CJEU case VSTR (C-587/10), the Belgian VAT authorities have adjusted their point of view and decided that the grant of the VAT exemption cannot
Recent VAT developments in Italy & Germany
Italy: Increase in the standard VAT rate from 21% to 22% As from 1st October 2013, the standard VAT rate in Italy has increased from 21% to 22%. The new VAT rate of 22% is applicable to transactions for which the tax point occurs as of 1st October 2013. Transactions for which the tax point
Belgian VAT changes – Pharma sector
1. Fees paid to ethical committees: same VAT treatment as clinical trials Research work (including but not limited to clinical trials) performed by Belgian doctors and / or hospitals for consideration for Belgian pharmaceutical companies is, as a general rule, subject to Belgian VAT unless the doctor/hospital can apply the VAT exemption for “small businesses”.
Guidance from the Belgian VAT Authorities with respect to the new rules on invoicing
Further to our ITX Newsflash of 21 December 2012, we are pleased to inform you that the Belgian VAT authorities have published further guidance on the new invoicing rules. Practice note 2/2013 provides further insight on the changes to the Belgian VAT Code as a result of the Act of 17 December 2012. It combines the explanatory memorandum to the
