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As every year, the 281.50 tax forms must be electronically submitted by the end of June. This year, the date to remember is 29 June 2024.
As a reminder, a 281.50 form must be filled in to the Tax Authorities when commissions, fees, commercial rebates, allowances and benefits in kind, … have been paid or attributed during the previous calendar year (i.e. income year 2023 for the forms to be submitted at the latest on June 29th) and when it constitutes a taxable professional income in the hands of the beneficiary.
Some exceptions have existed for years, some of which have been modified for income paid or due on or after 1 January 2023.
Generally speaking, a 281.50 form must always be drawn up if no invoice nor special document within the meaning of article 53 §3 of the VAT Code has been issued.
- The threshold above which a 281.50 form must be drawn up is €250,00 per year and per supplier of goods or services.
- A 281.50 form must not be issued in cases where:
- The beneficiary of the retribution, benefit or expenses is subject to the Belgian accounting legislation and has issued an invoice for the related payment.
- Commercial rebates directly deducted from the invoices for the supplies to which they relate when these invoices are recorded with the rebates in the accounts.
- If an invoice or a document has been issued and these costs are related to supplies of goods or services made by a taxable person established in the territory of the Community within the meaning of Article 1, §2, 2° (i.e. "within the Member States", to be understood here as Member States of the European Union) of the VAT Code or in Norway, Iceland or Liechtenstein.
- If the expenses must be declared on another type of form. In this respect, we refer you to the “Avis aux débiteurs / Bericht aan Schuldenaars” drawn up by the Tax Administration, which lists all the expenses that must be declared on a form other than a 281.50 form.
We remind you that negligence or failure to file the 281.50 forms may result in the application of a secret commission tax at a rate of 100% or 50% if the beneficiary is a legal entity.
If you have any question regarding the above topic, or if you would like our assistance in completing the formalities related to the above mentioned 281.50 forms, please do not hesitate to contact the Tax team of RSM Belgium ([email protected]).
