Belgium VAT update

Tue 12th Jun 2018

The Belgian government has proposed to parliament a number of VAT changes. These include:

  • Free, charitable gifts of foods are to be VAT exempted
  • The range of company types eligible for the flat rate scheme is to be limited from 2020
  • VAT registered businesses using the special scheme are not eligible for the reverse charge on construction services
  • The range of social services work entitled to a VAT exemption has been widened
  • Changes on documentary proof for VAT reduction on new builds

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