Belgium: Update on VAT law amendments

The law will be generally effective as from 10 July 2021.

The law will be generally effective as from 10 July 2021.

The Belgian Parliament on 28 June 2021 passed legislation that includes amendments to the value added tax (VAT) law.

The law was published in the official gazette on 30 June 2021 and will be generally effective as from 10 July 2021.

The measures, as adopted, generally are in line with the proposed draft and include provisions regarding:

  • Territorial scope to codify the consequences of the Brexit-agreements
  • Deemed supplies of commercial samples and gifts of small value, commercial samples, and certain charitable food and other essential non-food products
  • Exemption for independent group of persons subject to further limitations
  • Exemption for collective investment funds management, to include “institutions for investments in debt securities”
  • Call-off stock registers and VAT groups to allow a waiver for VAT groups from the obligation to maintain registers on the call-off stocks (and instead impose this task on the individual members of the VAT group)
  • Persons entitled to VAT refund and legal basis created for VAT refund procedures whereby VAT is refunded to a person that is not entitled to the refund under the standard rules

Read a July 2021 report prepared by the KPMG member firm in Belgium



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