Article 21 of the Belgian VAT Code determines the place of supply for services to establish whether a service is taxable in Belgium or abroad. It primarily dictates that services supplied between businesses (B2B) are taxed where the customer is established, while services to non-taxable persons (B2C) are generally taxed where the supplier is based.
Debit and Credit Notes (section 21) similar to the Tax Invoice requirements, but must refer to the original supply (tax invoice). Debit and Credit Notes do not relate to separate supplies, but is in regards to variation of the original supply (such as a return of goods sold, or a conditional discount granted).
The definition of “work of art” in section 21(6)(a) VATA is summarised in sub-section 6 as: A painting, drawing, collage, decorative plaque, or similar picture. An original engraving, lithograph, or other print. An original sculpture or statuary.
Article 22 of the VAT Code (Law 2859/2000), as currently in force, includes the exemptions relating to transactions carried out within Greece, i.e. involving the supply of goods and, in particular, the provision of services, in most cases, as noted above, without the right to deduct input tax.
Public Services. Public services such as healthcare and education are exempt from VAT. Healthcare services provided by licensed professionals, including doctors, dentists, and nurses, are not subject to VAT.
In Belgium, just as with the export of goods to private individuals, the Belgian supplier exports goods exempt from VAT. VAT should be paid by the Great Britain VAT-registered customer. The import should be subject to VAT in the UK, in accordance with standard rules.
To get the product VAT free your disability has to qualify. For VAT purposes, you're disabled or have a long-term illness if: you have a physical or mental impairment that affects your ability to carry out everyday activities, for example blindness. you have a condition that's treated as chronic sickness, like diabetes.
T21 to be used where CIS Reverse Charge Standard Rate applies; and T26 to be used where CIS Reverse Charge Reduced Rate applies. These codes can be used by both the subcontractor and the main contractor, ensuring that the VAT return is updated correctly.
What is Article 44 of the Belgian VAT Code? Article 44 of the Belgian VAT Code provides VAT exemptions for certain types of professional services that are considered essential for public welfare or social benefit.
14 of 2002) - Sect 22. 22. (1)A Registered person shall, in respect of any taxable supply made by him, account for and pay the tax by reference to such taxable period at such time and in such manner as may be specified in this Act.
Healthcare: Medical services, hospital care, and the supply of certain medical products may also be exempt from VAT. Financial services: Many financial services, like insurance and banking, are VAT-exempt. Charitable activities: Donations and activities carried out by registered charities may be exempt from VAT.
The arts are divided into three main branches: visual arts, literature, and performing arts. Examples of visual arts include architecture, ceramic art, drawing, filmmaking, painting, photography, and sculpture. Examples of literature include fiction, drama, poetry, and prose.
Common mistakes—such as failing to register in the correct countries, applying the wrong VAT rates, or missing important filing deadlines—can lead to serious financial and legal consequences.
Section 21 of the Companies Act 71 of 2008 (“the Act”) provides for an exception to the common law rule that a person cannot bind a non-existent principal. The Act provides in Section 21(1) that a person may enter into a written agreement on behalf of a company not yet in existence at the time.
Belgium's "30% tax ruling" refers to a special tax regime for expatriates and inpatriates, allowing employers to reimburse certain recurring relocation costs tax-free, generally up to 30% of gross remuneration, capped at €90,000 annually, plus other specific costs like school fees, replacing older schemes for many. This regime aims to attract international talent, exempting these allowances from tax and social security, with conditions like minimum salary thresholds (€75k for non-researchers) and a 5-year duration (extendable).
Among these labor law reforms, it had been announced that — since 1 July 2025 — employers are no longer required to pay the regular employer social security contributions on the portion of an employee's salary that exceeds a quarterly threshold.
Under the conditions stated in article 39bis, first part, 1°, of the VAT Code, a VAT exemption is applicable to the intra-Community supply of goods. One of the conditions is that proof should be available which indicates that the goods supplied from Belgium are transported to another EU Member State.
Products that shouldn't be taxed are considered to be exempt from VAT. Businesses, charities, and other types of organisations can also be considered to be exempt from VAT. A business is VAT-exempt if they only sell VAT-exempt products, or if they're not involved with taxable 'business activities'.
Shipping your purchases home directly from the retailer is another way to avoid paying VAT, but the added cost may outweigh any savings. You can try to get your VAT refund through the mail but the process takes much longer and can be unreliable. Most people submit their requests at the airport on their way home.
You cannot reclaim VAT for: anything that's only for personal use. goods and services your business uses to make VAT -exempt supplies. the cost of entertaining or providing hospitality to people you do business with (for example theatre or sports tickets)
To show that you're entitled to buy the goods VAT-free, your supplier will probably ask you for a simple written declaration stating your eligibility. If the supplier does not give you a form to fill in you can use our eligibility declaration by a disabled person for VAT reliefs.
