News articles written by Wouter Villette

Update: It’s a go for the option to apply VAT on ‘new’ immovable letting!

26 March 2018

This weekend, the core cabinet of the Belgian Government (finally) reached an agreement on the possibility for landlords to apply VAT on certain immovable lettings. With a view of raising our country’s and the markets’ competitiveness, the Belgian Government has  for quite some time been juggling (and struggling) with the idea to apply VAT on

Promotional event – VAT deduction for catering costs accepted

19 March 2015

The deduction of VAT on catering costs incurred during an event with (existing or potential) clients has been the subject of extensive case law and of many an issue with the Belgian VAT Administration at the time of a VAT audit. Up to now, the Belgian VAT Administration acknowledged the VAT deduction on event costs

Real estate – VAT: ECJ rules on football stadium and fuels debate on VAT qualification of hybrid or more complex real estate structures

23 January 2015

On 22 January 2015, the European Court of Justice ruled that – having regard to the facts cited in this (Belgian!) case – the act of making a football stadium available does not qualify as letting of immovable property. The fundamental characteristic of the concept of ‘letting of immovable property’ lies in conferring upon the other party

VAT : incorporated company directors and liquidators subject to normal VAT rules

21 November 2014

Services rendered by incorporated company directors and liquidators will be subject to VAT as from 1 January 2015. This stems from the fact that the former tolerance to opt for non-taxation will be cancelled as per 1 January 2015. This may have consequences for entities without a full VAT deduction right and for which services

VAT: Advance invoicing – ultimate regulations Belgian VAT authorities

15 October 2014

The Belgian VAT authorities recently published a new administrative decision with regard to the new definitif advance invoicing rules coming into force on 1 January 2015. This new decision brings an end to the transitional measures applicable from 1 January 2013 till 31 January 2014. The new final rules provide some interesting tolerance on the legal principles related to advance