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.
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.