VAT refund for companies registered in Belgium

Refund can be requested on an annual basis if the VAT credit exceeds € 245, on a quarterly basis if the VAT credit exceeds € 615 [for taxpayers filing quarterly VAT returns] or € 1.485 [for taxpayers filing monthly VAT returns]. It is also possilble to recover VAT credit on a monthly basis under specific conditions.

Voluntary VAT registration

Foreign companies having local transactions for which the general reverse charge is applicable can decide to be voluntarily VAT registered to recover Belgian VAT incurred on their expenses through a VAT return instead of via electronic procedure as laid down by Directive 2008/9. This option is only applicable to EU foreign companies having more than € 10.000 of VAT recoverable by civil year.

read more: When I need to VAT register in Belgium ?

The VAT authorities change structure and audit procedures

The Belgian tax authorities will entirely remodel their structure effective on 01/07/2016. Non-resident companies having activities in Belgium will now depend from the “Centre Etrangers”. Part of the re-organization also includes new control procedures to be inspired by corporate tax ones already in place. All essentials such as response deadline, administrative appeals, management of the legal dispute, etc. will be altered.