Les travaux de démolition et de (re)construction de biens immobiliers sont en principe soumis à une TVA au taux de 21 %.
Le taux réduit de TVA de 6% pour la démolition et la reconstruction de bâtiments et de logements sera étendu à l'ensemble du territoire belge à partir du 1er janvier 2021.
Considering the UK left the European Union on 31 January 2020 and the ‘stand-still‘ transition period will come to an end on 31 December 2020, new details on how UK companies will need to organize their business in terms of VAT registration in Belgium and the related timing to comply are beginning to surface.
Following a ruling of the CJEU, termination fees in the event of early termination of a contract are often triggering VAT. Especially in B2C-situations, were the customer does not have a right to recover VAT, such VAT is likely to result in a significant VAT burden for businesses.
Le cabinet TETRA Law a répertorié l'ensemble des mesures fiscales prises en Belgique dans le cadre de la propagation du Covid-19
As from 18 March 2020, the Belgian government published various tax measures in order to deal with the economic impact of the COVID-19 crisis. Hereby an overview of the most relevant measures that have been adopted.
The optional VAT regime for real estate rental entered into force on 1 January 2019 (see Eubelius Spotlights September 2018 and Eubelius Spotlights June 2019). This means that, in a B2B situation, it is possible – under certain conditions – to opt to charge VAT on the renting out of immovable property, which then allows the landlord to deduct the input VAT paid on the construction costs.
On 10 July 2019, the CJ delivered its judgment in the case Kuršu zeme (C-273/18). The Latvian company SIA Kuršu zeme deducted input VAT charged to it by another Latvian company, KF Prema, with regard to a local supply of goods.
Het hierna besproken arrest heeft betrekking op een gunningsprocedure voor werken. Uit de aankondiging van de opdracht bleek dat de prijs als enig gunningscriterium zou dienen. Hierdoor was de prijsopgave een belangrijke indicator bij voorliggende opdracht. Net met betrekking tot de prijs, meer bepaald het toepasselijk BTW-tarief, ontstonden er echter onduidelijkheden, waarvoor de aanbestedende overheid werd “afgestraft”.
By 1 January 2020, the EU Member States have the obligation to introduce the so-called “quick fixes” in their national VAT legislation. These “quick fixes” are 4 concrete measures that are aimed at establishing a uniform VAT treatment for certain cross-border EU supply of goods transactions. From a Belgian perspective, the draft law has recently been published. In this article, we will have a closer look at the exemption for intra-Community supplies that causes the customer’s VAT number to become a substantive condition.
