VAT Alert (08/04/2013)
Changes to the special VAT return for intra-Community purchases of goods and services
VAT exempt taxable persons or entities (insurance companies, funds, lawyers, hospitals, etc) and non-taxable legal entities (holdings, public authorities) are in certain circumstances obliged to report, for VAT-purposes, their purchases of goods in other EU Member States and/or their purchases of services abroad. This is done using a so-called special VAT return (form n° 629), which is to be filed on a quarterly basis. Through this special VAT return, these entities declare Belgian VAT on the purchases covered and subsequently pay over this VAT to the Treasury.
As of 1 April 2013, a number of changes are made to this special VAT return; these are detailed below. An explanatory notice has been released by the Ministry of Finance on its website (French | Dutch). The electronic portal is accessible via MinFin (French | Dutch). New paper forms can be downloaded from FinForm.
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