A GUIDE TO VAT REFUNDS
FROM BELGIUM

Gent, Belgium

 

How to Get a VAT Refund from Belgium

 

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Belgium, you may be eligible to claim back Belgian VAT. We have compiled everything you need to know on this page about VAT refund eligibility, Belgian VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Belgian VAT.

Who can Claim VAT Refunds?

 

VAT Refunds for EU Claimants

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in Belgium (or another Member State) where you are not registered, you are eligible to recover the VAT charged according to the countries local VAT deductible regulations, as specified in the VAT Directive 2006/112/EC, articles 170-171.

VAT Refunds for Non-EU Claimants

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in Belgium, where you are not registered, you are eligible to recover the VAT charged according to their local VAT deductible regulations.

Click here for details regarding the country specific rules for VAT refund in each EU country.

https://ec.europa.eu/taxation_customs/business/vat/eu-country-specific-information-vat_en

Free VAT Refund Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Belgian VAT: TVA

Standard rate    21%

Reduced rate     12%  – This applies to restaurants and hotels.

Reduced rate     6%

Deadlines for Claims Submission

For companies outside the European Union

September 30 (Year n + 1)

For companies in another EU member state

September 30 (Year n + 1)

 

Belgian VAT: TVA

Standard rate    21%

Reduced rate     12%  – This applies to restaurants and hotels.

Reduced rate     6%

Deadlines for Claims Submission

For companies outside the European Union

September 30 (Year n + 1)

For companies in another EU member state

September 30 (Year n + 1)

 

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available.

 

Rule of Reciprocity

Some countries will only grant a VAT refund if the country where your company is registered offers similar refund arrangements, the so-called rule of reciprocity. Choose country

Belgium do not apply the Rule of Reciprocity which means the Belgian authorities can grant refunds to non-EU businesses even if the authorities in the non-EU country do not offer similar refund arrangements.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel for various means of transport (deductible at 35%)
  • Road tolls and road user charges (deductible at 35%)
  • Car rental and car repairs (deductible at 35%)
  • Expenditure on receptions, entertainment, hospitality and other luxury services
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs
  • Fuel for various means of transport (deductible at 35%)
  • Road tolls and road user charges (deductible at 35%)
  • Car rental and car repairs (deductible at 35%)
  • Expenditure on receptions, entertainment, hospitality and other luxury services
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs

Latest VAT Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Process

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following.

1. Claimants details

2. Summary of the refund request

3. Details of each invoice related to the VAT refund application

4. Belgium request scanned images of original invoices above 1000€ excluded VAT and above 250€ excluded VAT for fuel.

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details

2. Summary of the refund request

3. Details of each invoice related to the VAT refund application

4. All original invoices related to the VAT refund must be included with the application

 

Contact Us

For Additional information regarding the process and how we can assist,

please get in touch with us.

We have local offices to assist you further.

VAT Refund Process

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details

2. Summary of the refund request

3. Details of each invoice related to the VAT refund application

4. Belgium request scanned images of original invoices above 1000€ excluded VAT and above 250€ excluded VAT for fuel.

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details

2. Summary of the refund request

3. Details of each invoice related to the VAT refund application

4. All original invoices related to the VAT refund must be included with the application

 

Contact Us

For Additional information regarding the process and how we can assist, please get in touch with us. We have local offices to assist you further.

Request a Call

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