Belgium VAT

In Belgium, the VAT linked to the use of vans is now limited to the flat rate of 85%. {With regard to tax vans that are mainly used as an instrument of work or means of operation in the course of the economic activity, the administration accepts that the taxable person determines the business use by means of a general flat rate (method 4 – 85%): the business percentage is fixed at 85%.}

From 1 June 2021, in the absence of a reply to an enquiry1 concerning an application for a refund of Belgian VAT, we will apply a penalty (EUR 1,000.00 for the first infringement 2) when submitting a new application concerning the same period.