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

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