Belgium: Proposed VAT measures pending in draft law

Proposed amendments concern various VAT measures

Proposed amendments concern various VAT measures

A draft law that includes measures that would amend the value added tax (VAT) law was submitted to the Belgian Parliament on 27 October 2021.

The proposed amendments concern various VAT measures including:

  • A VAT exemption for certain non-profit organizations
  • A clarification of taxable provision of furnished accommodation and those that are exempt from VAT (e.g., student accommodations)
  • A new procedure for advance notification for applying the “actual use method” for purposes of a deduction by persons with mixed supplies (both subject to VAT and exempt supplies
  • Digitalization of VAT refund arrangements for taxable persons established outside the EU
  • Reduced VAT rate for hair implants
  • Other amendments such as a requirement to disclose a taxpayer’s VAT identification number in the context of intra-Community acquisition of excisable goods

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


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