News articles written by Wouter Villette

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

Court of Appeal: VAT reverse charge – Penalties

23 September 2014

A recent court case of the Brussels Court of Appeal again shows how expensive it can be for businesses not to apply the reverse charge and thereby not self-account for the VAT due on incoming invoices. Indeed, the Court ruled that proportional penalties are applicable even in the case where the VAT was fully deductible

VAT : Opening right to deduct VAT for free supplies

2 July 2014

The Belgian VAT Administration recently published a new administrative decision allowing a full VAT deduction for the provision for free of a kitchen infrastructure and some related periodical costs to a caterer provided that the caterer does not use the free infrastructure for supplies of goods and services to another person from whom he received the

Court of Appeal ruling on travel services provision may affect your VAT position

30 June 2014

The Brussels Court of Appeal recently ruled that non-travel agent businesses may be classified as travel agents for VAT purposes if a substantial part of the services they perform relate to travel and accomodation. This classification as a travel agent would mean that the input VAT related to the travel agency activities would not in principle be deductible. Companies should therefore assess

Real Estate – VAT : Administration denounces artificial split of transactions in important renovation projects – application of 6% reduced VAT rate and more at stake !

10 June 2014

For years, certain promotors have been marketing reconstruction or heavy renovation projects at a 6% reduced VAT rate. With its decision of 13 May 2014, VAT administration now clearly denounces legal constructions that have been devised with the [sole] purpose of attaining a reduced VAT rate and which consist in the artificial split of a