VAT: Practice note – Retention of documents

Christoph Zenner 22 July 2014


The Belgian Income Tax and VAT authorities recently published a combined practice note commenting on the alignment of the Income Tax and VAT procedures as regards the retention of documents.

What is new for VAT is the fact that the delivery of a receipt in case of retention of documents by the VAT authorities is replaced by a so-called ‘proces-verbaal van retentie/ procès-verbal de rétention’ and this merely to avoid any possible disputes as regards the specific circumstances in which the documents are retained.

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

Circulaire AAFisc Nr. 26/2014 (nr. Ci.RH.831/633.817/E.T. 126.407) d.d. 27.06.2014

Circulaire AGFisc N° 26/2014 (n° Ci.RH.831/633.817/E.T. 126.407) d.d. 27.06.2014