ARTICLE · 10 DECEMBER 2015

New VAT Laws Adopted In Belgium

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The Belgian Parliament has adopted three pieces of legislation which set out new rules regarding VAT chargeability, groupings and the small business exemption threshold.

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Patryk Karczewski

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The Belgian Parliament has adopted three pieces of legislation which set out new rules regarding VAT chargeability, groupings and the small business exemption threshold.

From 1 January 2016, Belgian companies should benefit from a rule reversal with regard to the point at which VAT is chargeable. Following the rule changes introduced in 2013, this new legislation shifts the date of VAT payment back to the date of payment of the actual invoice:

VAT will be due at the point at which the invoice is issued, before or after moment of supply
Where no invoice is issued before the 15th of the month following month of supply, this is the date at which VAT will become due
The VAT will also become due when a payment is received before the supply

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