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Good to know

If a client files special Belgian VAT returns, the latter is required to inform its provider. Otherwise, a specific mention should be indicated on the invoice.


For partial taxable persons - reverse charge mechanism applies regardless of the capacity in which the partial taxable person acts (i.e. whether for its taxable, non-taxable or both activity/ies).

see Décision TVA n° E.T. 122.360 dd. 20.03.2012