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The VAT expert's eye

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

Belgium Construction VAT: Don't Get Stuck in Reverse Charge Complexity. Let Us Guide You

Navigating Belgium's VAT reverse charge mechanism for construction services can be a challenge, especially with the changes introduced in January 2023.  Ensuring compliance requires a deep understanding of the regulations and how they apply to your specific situation.

Our Belgian VAT specialists are here to help you navigate the complexities of the reverse charge and ensure smooth VAT compliance. Here's how we can assist you:

  • Reverse charge applicability assessment: We'll analyze your construction activities in Belgium and determine if the reverse charge applies to your transactions, considering your customer's VAT registration status.
  • Compliance strategy development: We'll develop a tailored VAT compliance strategy that takes into account the reverse charge mechanism and ensures you meet all your obligations under the new regulations.
  • Record-keeping and reporting guidance: We'll provide clear instructions on maintaining accurate records for reverse charge transactions and filing VAT returns accurately.
  • Ongoing VAT support: You'll benefit from continuous support and timely updates on any changes to Belgian VAT regulations, including the reverse charge mechanism.

Partner with European VAT Desk and gain peace of mind with your Belgium construction VAT compliance. Contact us today for a free consultation and ensure a smooth journey through the reverse charge system.

We offer a free video conference to assess your situation and provide you with a tailored solution.