The Belgian Parliament adopted the law which contains several amendments to the Value Added Tax Act on 28 June 2021. The provisions of the adopted law are in line with those of the proposed draft, as we reported earlier in our news item here. The law is published in the Belgian Official Gazette on 30 June 2021 and will be generally effective as from 10 July 2021. Specific rules apply in relation to the effective date of the amendment to the exemption for independent group of persons.

If you have any questions about the new rules, do not hesitate to reach out to us.