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New guidance for VAT refund procedures and remunerations in football

The Belgian Tax Authorities published two new circular letters on 28 September 2022 as follows:

  • Circular 2022/C/99 concerning VAT refund procedures: This Circular includes a first commentary for the modified VAT refund procedures as provided in Royal Decree nr. 56 of 10 April 2022 regarding VAT refund to VAT taxable persons established in another Member State than the Member State of refund, and to non-EU established taxable persons; as well as in Royal Decree of 10 April 2022 modifying Royal Decrees nr. 4 and 31 regarding VAT. For more information on these new Royal Decrees, see our previous news item: Update on VAT refund procedures and the temporary measure for demolition and reconstruction (mytaxcompass.be) .
  • Circular 2022/C/98 concerning remunerations to football players and their agents: This Circular provides guidance for the tax treatment of remunerations given to football players and their agents received in the context of exercising their professions. It covers the aspects of income taxation, the avoidance of double taxation, and VAT. 

We will analyse the implications of these circular letters and keep you informed about any relevant impacts. If you have any specific questions, do not hesitate to contact us.

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Jeroen Gobbin
Partner

Indirect Tax
Brussels

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