A few years ago, the Belgian tax authorities published an administrative circular clarifying the scope of the exemption under Article 44, §2, 11° of the VAT Code (lobbying). In accordance … Read More
International associations whose aim is to defend and represent the collective interests of their members before public authorities (lobbying) are subject to a special VAT regime. Article 44, §2, 11° of the … Read More
International associations whose aim is to defend and represent the collective interests of their members before public authorities (lobbying) are subject to a special VAT regime. Article 44, §2, 11° … Read More
What characterizes the world of non-profit associations is the multiform nature of their VAT status : ordinary taxable person, an exempt, mixed or even partial taxable person, etc. In order … Read More
Your association organises educational events (congresses, seminars, professional training courses, workshops, etc.) in Belgium or elsewhere in Europe and charges a registration fee to participants. Does the invoice have to be sent to the … Read More
Need a VAT number in Belgium? One question, 23 answers!
Your company has activities in Belgium and you want to know whether or not you need to apply for a Belgian VAT number?
When does a foreign company have to register for VAT purpose in France? VAT registration for customs purposes or VAT registration with VAT returns?
VAT in Italy: Often neglected, the local and unique sequential numbers for your invoices relative to operations abroad is a must. Italian authorities recently showed how inflexible they are on the issue.
VAT in Poland: Your company has operations in Poland, VAT obligations should be simpler for you in 2021. SLIM VAT actually aims at removing unnecessary and redundant obligations that obstruct business operations. The new rules will become applicable as of 01.01.2021.
VAT in Germany: Your company imports goods in Germany ? Then, you probably know that postponed accounting via the VAT return is not possible in Germany. In principle, import VAT needs to be paid to the customs authorities upon importation (immediate payment is required). This cause an important cash flow issue for many taxpayers as the input VAT will have to be recovered through the periodic VAT return at a later stage.