News & Insights

The next phase of Belgium’s VAT modernisation is here. Learn how the new VAT provision account affects VAT credits, refunds, payment timing and financial planning for your business.

We would like to remind you that the annual tax on securities accounts is once again applicable for the reference period from 1 July 2024 to 30 June 2025.

The transition clock is ticking to implement the revised System of Warranties

The Cayman tax is a measure created in 2015 to counter tax evasion by Belgian residents

Apart from general mandatory invoice indications, specific transactions require additional indications on the corresponding invoice.

By the law of 20 November 2022, the legislator extends the tax authorities’ examination and assessment periods, and consequently the mandatory retention period for tax payers’ records and documents.

In addition to the extension of the list tax havens for declaring payments made as from 1 January 2022, the minimum taxable base for companies operating under the carat tax will be increased by the amount of such undeclared payments made as from 1 July 2022.