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Belgian VAT compliance update

  • Nov 6, 2014 | Richard Asquith

Belgian VAT compliance update

The new government has agreed on a range of Belgian VAT compliance issues. These include:

  • From 2016, expenditure on improvements to homes will only benefit from the 6% reduced VAT rate is the property is at least 10 years old. Previously the minimum age of the property was 5 years of older.
  • Implementation of the new January 2015 B2C digital services VAT rules. This will subject the supply of electronic, broadcast and telecoms services to Belgian consumers at local 23% irrespective of where the provider is located. Currently providers from other EU countries instead levied the VAT rate of their country.
  • Increase in the Belgian VAT registration threshold to Euro 25,000 per annum.
  • Harmonisation of the dates for VAT returns and related remittances.
  • Reclassification of cosmetic surgery from the reduced rate to the standard Belgian VAT rate in July 2015

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara