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VAT guidance concerning the provision of furnished accommodation

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.

Extension of VAT deadlines for summer 2022

Extended VAT filing deadlines The Belgian Tax Authorities announced the extension of VAT filing deadlines for the summer period of 2022 (see announcement in NL / FR / DE). Accordingly, the following new deadlines apply: For filing the VAT return and the European Sales Listing of June/Q2 2022, the deadlines are extended to 10 August 2022. The initial deadlines were 20 July 2 ...

New tax audits regarding exemptions of payment of wage withholding tax

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.

Extension of VAT filing deadline

The Belgian Tax Authorities announced that the deadline for filing the VAT return for September/Q3 2022 is exceptionally extended from 20 October 2022 to 25 October 2022. However, if the VAT return contains a refundable VAT credit, the deadline for filing the VAT return is 24 October 2022. The VAT payment deadline is not extended and remains 20 October 2022. The reason for the ...

Update on VAT refund procedures and the temporary measure for demolition and reconstruction

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 case

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 masks

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 3

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.    

VAT rate reductions in light of the energy prices and Covid-19 pandemic

The Belgian Council of Ministers took several decisions concerning the VAT legislation on 18 March 2022. These decisions are related to the Covid-19 pandemic as well as to the rising energy prices. Most importantly, the decisions include the following: Mouth masks and hydroalcoholic gels: The Belgian Council of Ministers approved a draft Royal Decree which extends the applic ...

Tolerance for donations to Ukraine

In view of the dramatic situation in Ukraine, the Belgian Tax Authorities announced a temporary tolerance regarding the VAT consequences of donations to Ukrainian citizens (see: NL / FR). Accordingly, businesses that donate goods which are normally intended for sale, will not have to adjust their VAT deduction related to these goods. To prevent abuse, the donations must be made ...