Country overview: BelgiumPlace of Supplies of Services (PoSS) rules in 2010 |
| Belgium | |
|---|---|
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | No |
| Force of attraction rules regarding PE's? | Yes, in certain situations. |
| Do sanctions apply for failing to report reverse charged services? | Yes |
| Projected time period for ESLs for services? | Filed in same form as ICS of goods. Monthly if VAT return is filed monthly, otherwise quarterly. |
| Do thresholds apply to ESLs for services? | Quarterly if ICS below EUR 100.000 in past 4 quarters. Monthly in any case if annual ICS of goods and services exceed EUR 400,000. |
| ESL filing deadline? | 20th following month or quarter reported. |
| Do sanctions apply for late/incorrect submissions of ESLs for services ? | Yes |
| ESL for services format already published? | Yes. ESL for services will be incorporated in ESL form for goods—coding system: L/T/S |
| Projected time period for ESLs for goods? | Monthly if VAT return is filed monthly, otherwise quarterly. |
| Do thresholds apply to ESLs for goods? | Quarterly if ICS below EUR 100.000 in past 4 quarters. Monthly in any case if annual ICS of goods and services exceed EUR 400,000. |
| ESL filing deadline? | 20th following month or quarter reported. |
| Impact on e-filing procedure? | No – e-filing is mandatory. |
| VAT return adapted? | Yes |
| Final date for 8th Directive refund requests is 30 September? | Yes |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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