VAT change for legal entities acting as directors in companies deferred until 1 January 2016
26/12/2014

In our VAT newsflash of 27 November 2014, we informed you that, as of 1 January 2015, legal entities would no longer be able to choose whether their services as directors, administrators or liquidators of a company, should or should not be subject to VAT. As from that date, legal entities would be required to apply VAT to such services under the new Belgian administrative decision n° ET 125.180 dd. 20 November 2014.

However, after the publication of this administrative decision, the Belgian VAT authorities have taken note of the fact that this obligation to apply VAT will, in various sectors, give rise to practical difficulties and interpretation issues. The Belgian VAT authorities acknowledge that it is, in these circumstances, difficult for these taxable persons to take the necessary steps to comply with this decision in such short notice.

The entry into force of the administrative decision n° ET 125.180 will, therefore, be deferred with one year until 1 January 2016. The Belgian VAT authorities will, in the meantime, examine the interpretation issues and intend to publish an administrative clarification before 1 January 2016.

As mentioned, the new administrative decision does not entail changes for natural persons acting as directors, administrators or liquidators of a company. They are still considered as non-taxable persons for such services.

Zie ook : Loyens & Loeff CVBA ( Mr. Thierry Charon ,  Mr. Bert Gevers ,  Ms. Annelies Clara )

Mr. Thierry Charon Mr. Thierry Charon
Partner
[email protected]
Mr. Bert Gevers Mr. Bert Gevers
Local Partner
[email protected]
Ms. Annelies Clara Ms. Annelies Clara
Associate
[email protected]

Click here to see the ad(s)
Alle artikels BTW

Laatste artikels BTW

VAT fixed establishment – Positive decision of the ECJ in the “Berlin Chemie” case
11/04/2022

The concept of VAT fixed establishment has recently been the source of litigation in several Member States. In those cases...

VAT fixed establishment – Positive decision of the ECJ in the “Berlin Chemie” case Read more

Verlenging en uitbreiding van het verlaagd BTW-tarief van 6% voor bepaalde werken in onroerende s...
08/04/2022

Het koninklijk besluit van 27 maart 2022 tot wijziging van koninklijk besluit nr. 20 (het Besluit) voorziet in de ver...

Read more

Btw-attest voor renovatie- en herstellingswerken aan privéwoningen verdwijnt
13/01/2022

De wet van 27 december 2021 houdende diverse bepalingen inzake btw voorziet dat een vermelding op de factuur voor renovati...

Btw-attest voor renovatie- en herstellingswerken aan privéwoningen verdwijnt Read more

EU Finance Ministers agree on update of VAT rates
21/12/2021

On 7 December, the EU finance ministers (unanimously) agreed to update the current rules governing VAT rates for goods and...

EU Finance Ministers agree on update of VAT rates Read more

Laatste artikels van Mr. Thierry Charon

EU Commission warns stakeholders of customs and indirect tax impact of Brexit
06/02/2018

On 30 January 2018, the EU Commission issued a notice regarding the impact of Brexit in the field of customs and...

Read more

Belgium introduces simplification for intra-Community trade: the destination document as proof fo...
22/07/2016

When a supplier invokes the VAT exemption for an intra-Community supply of goods, he has amongst other to prove the intra-...

Read more

Vermogensbeheer voor pensioenfondsen belast met btw?
16/12/2013

Begin dit jaar berichtten we u over het Wheels arrest van het Hof van Justitie van de Europese Unie. De zaak betrof d...

Read more

Gestion de fonds de pensions soumis Ă  TVA
13/03/2013

Le 7 mars 2013, la Cour de justice de l'Union européenne (« CJUE ») a rendu un arrêt dans l'affai...

Read more

Laatste artikels van Mr. Bert Gevers

CJEU: VAT on share disposal costs recoverable in certain cases
12/11/2018

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reas...

Read more

ECJ: VAT on abort costs fully deductible
18/10/2018

VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management...

Read more

New VAT rules concerning place of supply of certain transport services
14/12/2017

Royal VAT Decree n° 57 has been replaced by a new Royal VAT Decree n° 57 aiming to simplify the VAT trea...

Read more

EU Commission proposes legislation on modernising VAT for cross-border e-commerce
06/12/2016

On 1 December 2016, the European Commission (“the Commission”) proposed changes to the EU VAT Directive for cr...

Read more

Laatste artikels van Ms. Annelies Clara

LexGO Network