Belgian VAT compliance update

Sat 8th Nov 2014

The new government has agreed on a range of Belgian VAT compliance issues. These include:

  • From 2016, expenditure on improvements to homes will only benefit from the 6% reduced VAT rate is the property is at least 10 years old. Previously the minimum age of the property was 5 years of older.
  • Implementation of the new January 2015 B2C digital services VAT rules. This will subject the supply of electronic, broadcast and telecoms services to Belgian consumers at local 23% irrespective of where the provider is located. Currently providers from other EU countries instead levied the VAT rate of their country.
  • Increase in the Belgian VAT registration threshold to Euro 25,000 per annum.
  • Harmonisation of the dates for VAT returns and related remittances.
  • Reclassification of cosmetic surgery from the reduced rate to the standard Belgian VAT rate in July 2015


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