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Updates to Belgian VAT and Intrastat e-filing procedures for 2024
As from 31 January 2024, commercial digital certificates will no longer provide access to the Intervat tax portal for filing Belgian VAT returns. OneGate, the platform used for submitting Intrastat declarations, now only allows access via a commercial certificate and no longer via a username and password.
Access to PLDA monthly report
Relevant companies can now consult monthly reports of import and export declarations made on their behalf via the MyMinfin portal, provided that they meet one of the 2 following conditions:
- they are an AEO (Authorized Economic Operator) or,
- they meet a minimum standard of 500 import or 500 export declarations on an annual basis.
For more information, we refer to our dedicated Tax Insights in this regard.
Reduced VAT Rate for demolition and reconstruction permanently applicable in Belgium
The reduced VAT rate of 6 % instead of 21 % for new constructions will now permanently apply to houses that are completely demolished and rebuilt. This reduced rate is only applicable under strict conditions (only applicable to demolition and reconstruction of a single and own private dwelling or of a dwelling intended for long-term rental under social policy).
Belgian VAT chain reforms delayed to 2025
This reform, which will improve credit refunds and extend deadlines backed by tougher fines has been approved. The entry into force is postponed to 2025, instead of 2024 as initially foreseen.
Obligation to report VAT deduction pro-rata for mixed and partial taxpayers
As from 2024, the notification towards the Belgian VAT Authorities, previously only foreseen for the use of the actual use rule is expanded to mixed taxpayers who use the general pro-rata deduction method.
VAT aspects to Belgian online events
The rules in the EU VAT Directive concerning the place of supply for virtual events qualifying as livestream sessions have been amended on 5 April 2022 by the European Council. These amendments modify the rules for these events separately for B2B and B2C relationships (articles 53 and 54 of the EU VAT Directive, and article 21, §2 Belgian VAT Code). The new rules will apply as from 31 December 2024.
In a B2B context, the changes imply that the general place of supply rule is applicable on virtual events qualifying as livestream sessions.
In a B2C context, the place of supply for VAT purposes of electronically supplied services is where the recipient is established.
The VAT team of RSM Belgium ([email protected]) is happy to assist you with further questions on these matters.
