Promotional event – VAT deduction for catering costs accepted
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
VAT : Opening right to deduct VAT for free supplies
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
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
