Import VAT. France has changed its rules as of January 1, 2022. The scheme is mandatory and automatic and all foreign companies are now required to register for VAT in France.
Foreign companies that have to appoint a fiscal representative in Belgium are obliged to deposit a bank guarantee with the Belgian Treasury to cover any VAT debts. This article describes how to determine the amount of this bank guarantee.
It often happens that a foreign company uses a Belgian provider to temporarily store their goods. This storage service may be accompanied by other services (handling, loading, unloading, transportation of … Read More
Most businesses who incur VAT in connection with their activities in an EU country where they do not habitually supply goods/services (and so are not required to register for VAT) … Read More
Member States shall exempt from VAT the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the … Read More
Which VAT for services? The answer to this question is not particularly obvious and depends on several parameters. The place of taxation is determined by where the services are supplied. This … Read More
Companies doing business in the EU are subject to: a single set of basic EU-wide invoicing rules and, in certain areas, national rules set by the individual EU country. You will find below … Read More
In Europe and particularly in Belgium, there is a collection of international non-profit associations (AISBL) that revolve around the European Commission. These associations, which bring together the main European or … Read More
Over time, VAT has become a major tax for (international) associations or non-profit organizations. Not being able to deduct it represents a significant burden on the association’s budget. Therefore, many … Read More
The membership fee is a sum of money paid by the members of an international association to contribute to its functioning. The amount of the membership fee, its periodicity and … Read More