VAT guidance concerning the provision of furnished accommodationPublished on 17/06/2022 by Jean-François Kinet
The Belgian Tax Authorities published on 15 June 2022 a new FAQ concerning the VAT treatment of the provision of furnished accommodation (see: NL / FR - hereafter: ‘new FAQ’). The new FAQ provides guidance and clarifications about the amended scope of the exception on the VAT exemption, effective from 1 July 2022.
Additionally, the Belgian Tax Authorities also published an FAQ concerning the temporary application of the reduced VAT rate of 6% for solar panels, heat pumps and solar water heaters (see NL / FR). This FAQ is outside the scope of this news item. For background information on this temporary measure, see our earlier news item here.
New tax audits regarding exemptions of payment of wage withholding taxPublished on 23/05/2022 by Weyen Joris
After the extensive audit wave in 2021, the tax authorities have started a new wave of tax audits regarding the different exemptions of payment of wage withholding tax.
Update on VAT refund procedures and the temporary measure for demolition and reconstructionPublished on 06/05/2022 by Jean-François Kinet
Recent developments in the field of VAT include the revised VAT refund procedures applicable as from 1 July 2022 and a circular concerning the extension of the 6% VAT rate in relation to demolition and reconstruction.
No VAT fixed establishment in the Berlin Chemie casePublished on 08/04/2022 by Jean-François Kinet
The VAT-concept of fixed establishment through an affiliated entity was subject to judgement in the Berlin Chemie case ( C-333/20 of 7 April 2022) by the Court of Justice of the European Union (hereafter: CJEU). This concept is decisive for the place of supply of services and triggers many questions in practice and, accordingly, creates uncertainties to the VAT position of taxable persons. In this news item, we summarize the key aspects of the Berlin Chemie case and subsequently reflect on the current interpretation in Belgium
Royal Decrees for reduced VAT rate for electricity, gas, solar panels and heaters, and mouth masksPublished on 31/03/2022 by Jean-François Kinet
Royal Decrees for reduced VAT rate for electricity, gas, solar panels and heaters, and mouth masks
Temporary tolerance for VAT-deductibility of mixed-use cars: combination of methods 2 and 3Published on 21/03/2022 by Jean-François Kinet
The Belgian Tax Authorities published Circular 2022/C/31 (dated 17 March 2022) concerning a temporary tolerance in the context of Covid-19 for the VAT deductibility of mixed-use cars (see NL / FR). This tolerance concerns the application of the ‘semi-presumptive’ method which can be applied to estimate the business use of cars. The Circular reinforces the tolerance provided for calendar year 2020 (NL / FR) and extends it to calendar year 2021.