VAT


TVA à 6 % pour la démolition et la reconstruction d’habitation

TVA à 6 % pour la démolition et la reconstruction d’habitation
21/01/2021

Les travaux de démolition et de (re)construction de biens immobiliers sont en principe soumis à une TVA au taux de 21 %.

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La réduction du taux de TVA à 6% dans le secteur de la construction sera temporairement étendue à partir de 2021

La réduction du taux de TVA à 6% dans le secteur de la construction sera temporairement étendue à partir de 2021
22/12/2020

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.  

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Brexit update: BE VAT registration with the appointment of a fiscal representative for UK companies

Brexit update: BE VAT registration with the appointment of a fiscal representative for UK companies
03/08/2020

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. 

 

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Termination fees often subject to VAT

Termination fees often subject to VAT
15/06/2020

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.

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Mesures fiscales prises dans le cadre de la propagation du Covid-19

Mesures fiscales prises dans le cadre de la propagation du Covid-19
01/04/2020

Le cabinet TETRA Law a répertorié l'ensemble des mesures fiscales prises en Belgique dans le cadre de la propagation du Covid-19

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Belgian tax measures

Belgian tax measures
25/03/2020

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.

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Optional VAT regime: how to opt for the application of VAT

Optional VAT regime: how to opt for the application of VAT
27/02/2020

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. 

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CJ rules on assessment of abusive practices and refusal to grant VAT deduction (Kuršu zeme)

CJ rules on assessment of abusive practices and refusal to grant VAT deduction (Kuršu zeme)
02/12/2019

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.

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Duidelijke opdrachtdocumenten lonen steeds - ook wat betreft het BTW-tarief...

Duidelijke opdrachtdocumenten lonen steeds - ook wat betreft het BTW-tarief...
18/10/2019

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”.

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Intra-Community Supplies – VAT number of your client becomes a material condition

Intra-Community Supplies – VAT number of your client becomes a material condition
04/10/2019

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.

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