VAT: tax point rules (advance invoices) – transitional VAT regime once more extended and upcoming change in legal framework
As from 1 January 2013, the issuance of an invoice not always triggers the payment of the VAT. Due to the practical implications of this new rule, the Belgian authorities had provided for transitional measures that were applicable from 1 January 2013 until 31 December 2014. On 7 October 2014, the Belgian VAT authorities published an
