Relations between a parent company and its subsidiary: caution with the fixed establishment in VAT
on April 10, 2022
with No Comments
Relations between a parent company and its subsidiary: caution with the fixed establishment in VAT
Invoice with instalment payments: when is VAT due?
on March 22, 2022
with No Comments
What is the due date rule when a service is fully completed but the parties contractually agree that the remuneration will be paid in instalments?
Belgium : VAT registration: Which solution to choose?
on March 11, 2022
with No Comments
Combined with the general reverse charge mechanism applicable in Belgium, the option for a foreign company to appoint a fiscal representative can be useful in order to avoid pre-financing of VAT. Indeed, that mechanism renders the client liable for the VAT due when the latter is a Belgian company submitting periodical returns or a foreign company identified for VAT purposes in Belgium with a fiscal representative.
Importation of goods en route to another EU country (“customs procedure 42”)
on February 16, 2022
with No Comments
Importation of goods en route to another EU country (“customs procedure 42”)
Belgium : VAT reverse charge
on February 5, 2022
with No Comments
The generalized reverse charge mechanism has been introduced in Belgium since 2002 and is applicable to all supplies of goods and services that are deemed to take place in Belgium and performed by a taxable person not established in Belgium
Construction work in Belgium : Tax & legal aspects
on February 3, 2022
with No Comments
Foreign businesses performing constructions services in Belgium should pay attention to various tax, social and legal aspects: VAT, Non-resident income tax for the company, Non-resident income tax for the worker, Social security obligations, Labour law
Slovenia : VAT reverse charge mechanism
on February 3, 2022
with No Comments
The generalized reverse charge mechanism for VAT has been introduced in Slovenia since 2022 and applies to all supplies of goods and services that are deemed to take place in Slovenia.
Belgium : VAT Calendar 2022
on February 3, 2022
with No Comments
VAT in Belgium : the due time for filing the VAT return in Belgium is in principle the 20th of the month following the period. The same applies to the payment of VAT and the filing of intra-Community listings of goods and services.
France : VAT calendar for 2022
on February 3, 2022
with No Comments
VAT in France : the due time for filing the VAT return is in principle the 19th of the month following the period. The same applies to the payment of VAT. filing of intra-Community listings of goods and services is due for the 10th.
