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 free supply.

This new position opens new possibilities to consider costs made for supplies of goods and services without consideration as general costs opening a VAT deduction right in the hands of the grantor.

For more information, please do not hesitate to contact your local PwC Adviser.