Since the VAT treatment of these partnerships raises questions in practice, the VAT authorities have included further comments in Circular Letter no. 2022/C/46. This Circular letter replaces an earlier one dating from 2012.
Due to the enormous pressure on prices for electricity and natural gas, there is a temporary measure reducing the VAT rate to 6% for residential contracts.
As part of the so-called 'quick fixes', a simplification measure was introduced within the EU for stock on call between taxpayers from Belgium and another EU Member State or vice versa.
In Circular letter no. 2022/C/54, the VAT authorities provide further explanation of the system of monthly refunds for certain taxpayers, as introduced from 01.01.2022.
The submission deadline for the VAT returns of the third quarter of 2022 and September 2022 is fixed once on 25 October 2022 instead of 20 October 2022.
The Federal Public Service Finance has announced the due dates for filing the tax returns for the assessment year 2022.
The temporary reduced 6% VAT rate for the demolition and reconstruction of dwellings throughout the entire Belgian territory is extended until 31 December 2023.For projects involving the demolition and reconstruction by a natural person of a building intended for its own occupation, or by a...
Businesses experiencing financial difficulties due to the COVID-19 outbreak can apply for various social security and tax support measures. We will be happy to provide you with an overview.
An expected ruling by the Spanish Supreme Court may open the door to refunds of the part of the special Tax on Hydrocarbons that is allocated to the Spanish regions.