Indirect taxes - Value Added Tax

    Generic part

    VAT
    TVA grevant les produits / btw op producten
    BE - Belgium
    EUR
    Date
    Year
    1971/01/01
    2018/07/01
    2018/06/21 11:42:46

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    BE - Belgium
    No Yes

    Taxable Persons

    A taxable person is anyone who, in the performance of an economic activity, carries out, in a regular and independent manner, whether on a principal or accessory basis, with or without profit motive, the supply of goods or services referred to in the VAT Code, irrespective of the place where that activity is carried out.
    Public authorities and public bodies are not considered as taxable persons for the activities in respect of which they engage as public authorities (to this effect they are described as non-taxable legal persons).
    They are, however, liable to tax for the activities where treatment as non-taxable persons would lead to distortions of competition of a certain magnitude.

    Regarded as taxable persons doing occasional transactions (article 12 of the VAT Directive)

    • Supplier, before first occupation of a building or parts of a building and of the land on which the building stands
    • Supplier of building land

    Special scheme for SMEs (articles 281 - 292 of the VAT Directive)

    None
    Specific scheme
    • Flat-rate scheme
    • Reduced threshold for supplies of services only
    • Threshold for non-established businesses
    • Exempted
    750,000
    25,000

    Common Flat-rate scheme for farmers (article 295 of the VAT Directive and following)

    None
    All categories
    Some categories
    6 %
    2 %
    6 %

    There is a special scheme on the following

    • Sales by public auction
    • Regulated gold bullion market (article 352 of the VAT Directive)

    Registration as VAT Group possible

    No
    Yes
    Voluntary
    Mandatory

    Taxable transactions and basis of assessment

    The following items are regarded as supply of goods and hence taxed under VAT (article 14 - 15 of the VAT Directive)

    • Handling over of certain works of construction
    • Interests in immovable property
    • Rights in rem giving the holder thereof a right to use over immovable property
    • Share or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof

    The following items are regarded as supply of goods and hence taxed under VAT (article 18 of the VAT Directive)

    • The application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the VAT on such goods, had they been acquired from another taxable person, would not be wholly deductible
    • The application of goods by a taxable person for the purposes of a non-taxable area of activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with first point
    • With the exception of the cases referred to in Article 19, the retention of goods by a taxable person, or by his successors, when he ceases to carry out a taxable economic activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with first point

    By derogation to article 26 paragraph 1, the following item(s) are not regarded as supply of services and hence not subject to VAT (article 26(2) of the VAT Directive)

    • The use of goods forming part of the assets of a business for the private use of a taxable person or of his staff or, more generally, for purposes other than those of his business, where the VAT on such goods was wholly or partly deductible
    • The supply of services carried out free of charge by a taxable person for his private use or for that of his staff or, more generally, for purposes other than those of his business

    By application of article 27 of the VAT Directive, the following item is treated as supply of services

    • The supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it applied by another taxable person, would not be wholly deductible

    Derogations to continue to tax (Article 370 of the VAT Directive; annex X, Part A)

    • The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians
    • The activities of public radio and television bodies other than those of a commercial nature
    • The supply of a building, or parts thereof, or of the land on which it stands, other than as referred to in point (a) of Article 12(1), where carried out by taxable persons who were entitled to deduction of the VAT paid at the preceding stage in respects of the building concerned
    • The supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name and on behalf of the traveller, in relation to journeys outside the Community

    Derogations to continue to exempt (Articles 371 and 375 to 392 of the VAT Directive; annex X, Part B)

    • Admission to sporting events
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of services by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, with the exceptions in annex X
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of telecommunications services, and of goods related thereto, by public postal services
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of services by undertakers and cremation services and the supply of goods related thereto
    Deduction right
    No deduction right
    Partial deduction right
    • Transactions carried out by blind persons or by workshops for the blind, provided that those exemptions do not cause significant distortion of competition
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of goods and services to official bodies responsible for the constructions, setting out and maintenance of cemeteries, graves and monuments commemorating the war dead
    Deduction right
    No deduction right
    Partial deduction right
    • Transactions carried out by hospitals not covered by point (b) of Article 132 (1)
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of water by a body governed by public law
    Deduction right
    No deduction right
    Partial deduction right
    • The supply before first occupation of a building, or parts thereof, or of the land on which it stands and the supply of building land, as referred to in Article 12
    Deduction right
    No deduction right
    Partial deduction right
    • The transport of passengers and, in so far as the transport of the passengers is exempt, the transport of goods accompanying them, such as luggage or motor vehicles, or the supply of services relating to the transport of passengers
    Deduction right
    No deduction right
    Partial deduction right
    • The supply, modification, repair, maintenance, chartering and hiring of aircraft used by State institutions, including equipment incorporated or used in such aircraft
    Deduction right
    No deduction right
    Partial deduction right
    • The supply, modification, repair, maintenance, chartering and hiring of fighting ships
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name and on behalf of the traveller, in relation to journeys within the Community
    Deduction right
    No deduction right
    Partial deduction right

    Threshold for application of the special scheme for acquisitions by taxable persons not entitled to deduct input tax and by non-taxable legal persons (Article 3(2)(a) of the VAT Directive)

    11,200

    Threshold for application of the special scheme for distance selling (Article. 34 of the VAT Directive)

    35,000

    Rate(s) Structure

    Standard VAT rate

    21 %

    Reduced rates

    Article 98(2) and Annex III of the VAT Directive

    Rates
    There are no reduced rates for this category.

    Article 102 of the VAT Directive

    Rates
    There are no reduced rates for this category.

    Article 103(1) of the VAT Directive

    Rates
    There are no reduced rates for this category.

    Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)

    Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)

    Special temporary reduced rates (Articles 104a, 105, 112, 113, 115, 117, 122 of the VAT Directive)

    On which goods and/or services

    Temporary Parking Rates (Articles 118 and 119 of the VAT Directive)

    12 %

    On which goods and/or services

    Temporary Super-reduced Rates (Articles 110 and 114 of the VAT Directive)

    On which goods and/or services

    Zero Rate: Article 37 of the VAT Directive

    No
    Yes

    On which goods and/or services

    Zero and Reduced Rates: Articles 109-122 (Title VIII, Chapter 4) of the VAT Directive

    No
    Yes

    On which goods and/or services

    Special Measures

    Tax Return and payment

    12 or 4
    20th of each month or quarter
    20th of each month or quarter

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Tax revenue

    d211
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -

    Footnotes