| Name of local VAT: |
BTW (Belasting over de Toegevoegde Waarde) or TVA (Taxes sur la Valeur Ajouttee) |
| Tax rate: |
21%, reduced 6% |
| Deadline for annual submission: |
Three years starting from the January 1ST of the year following the year when the expenses were incurred. |
| Minimum limits, stipulated by the law: |
Quarterly VAT: BF 9.000 – 223.10 Euro
Yearly VAT: BF 1.100 – 23.23 |
| Application form: |
The application must cover a period of at least 3 months but not more than a calendar year. Claims can cover less than three months provided it is the remainder of the calendar year (e.g. Nov-Dec, Dec). |
| Invoices: |
The application has to be supported by all the original invoices and or customs documents. |
| Tax certificate: |
The application has to be supported by a certificate of taxable status issued by the EU member country.
Non-EU taxable persons have to send in a certificate from the official authority in the trader’s own country showing that he is registered for business purposes in that country. |
| Non-refundable VAT: |
Accommodation expenses
Food and drink
Entertainment expenses
VAT on diesel, petrol, car repairs and car rentals is partly refundable (50%). However for transport companies it is 100 % refundable. |
| Special rules: |
The Belgium Administration allows retroactive claims going back 5 years. |
