What expenses are claimable in Belgium?

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General Expenses

Frequently Asked Questions

1. What are the specific thresholds for VAT registration in Belgium?

There is no VAT registration threshold for foreign businesses in Belgium. Any non-established business making taxable supplies in Belgium (such as selling goods or services subject to Belgian VAT) must register for VAT immediately, regardless of turnover.

2. How can a business appeal a VAT decision made by Belgian tax authorities?

Businesses that receive a rejection or adjustment to a Belgium VAT refund claim under the 8th or 13th Directive may appeal the decision. The appeal must be submitted in writing within a specified deadline and supported by relevant documentation. VAT IT can assist with preparing appeal submissions and liaising with the Belgian VAT authorities on behalf of the business.

3. What VAT compliance challenges do foreign companies face in Belgium?

When claiming a Belgium VAT refund, foreign businesses often face challenges related to navigating Belgian VAT rates, understanding Belgian invoice requirements, and meeting strict refund deadlines. Errors in documentation, missing supplier details, or non-compliant invoices can result in rejections or delays. Working with a VAT specialist such as VAT IT familiar with Belgium VAT authority rules significantly improves compliance and increases the likelihood of a successful Belgium VAT refund.

4. What is the standard VAT rate in Belgium, and are there reduced rates?

The standard Belgian VAT rate is 21%. Reduced rates of 6% and 12% apply to certain goods and services. Businesses should consult official guidance to ensure accurate invoicing and compliance with TVA Belgium regulations across different product categories. A Belgium VAT calculator can help estimate reclaimable amounts.

5. How can businesses track eligible expenses for a Belgium VAT refund?

To claim a Belgium VAT refund, businesses must maintain detailed records of eligible expenses such as accommodation and meals (under exceptional circumstances), fuel, vehicle costs, and other business-related expenses. It’s essential to retain valid supplier invoices that comply with TVA Belgium requirements, including the supplier’s Belgian VAT number and correct VAT breakdown. Accurate documentation helps streamline the refund process and increases the chances of a successful reclaim.