The Court of Justice of the European Union (CJEU) previously ruled on the importance of a correct invoice reference in simplified triangular traffic in its judgment C-247/21 - Luxury trust Automobil GmbH.The Belgian VAT administration now also confirms in its circular 2023/C/51 of 4 May 2023 that...
The innovation income deduction scheme does not allow loss-making companies to benefit from the temporary corporate tax exemption before obtaining a patent. A solution to this problem is outlined below.
In October 2021, an agreement initiated by the OECD and endorsed by nearly 140 countries was reached on the tax challenges of the digital economy.Directive 2022/2523 of 14 December 2022, agreed in the European Council, was published on 22 December 2022. Under this directive, EU Member States are...
The NSSO announced that Belgium will sign the framework agreement on the applicable social security regime for cross-border telework within the EU.
On 2 March 2023, the Belgian Chamber gave a green light to the draft law regarding the modernization of periodic VAT returns (the so-called "VAT chain") and the simplified collection of tax and non-tax claims.
After the Belgian Chamber of Representatives gave green light to the permanent VAT reduction from 21% to 6% on supplies of gas and electricity to private individuals on 16 March 2023, the law has now also been published in the Official Gazette. This reform entered into force on 1 April 2023 and...
The Law of 21 December 2022 transposed the EU DAC 7 directive into Belgian law. DAC 7 imposes new registration and reporting obligations on digital platform operators. The first deadline to register in Belgium is 31 March 2023. Non-compliance can result in high fines up to 50,000 EUR and more.
This article only exists in Dutch and in French. Navigate to these pages using the NL and FR buttons at your upper right.
Since 13 February 2023, the paper-form Simplified Administrative Accompanying Document (SAAD) may no longer be used for movements of excise goods on which the duty has been paid in the Member State of dispatch. The paper version has been replaced by the Electronic Simplified Administrative...