Belgium amends provisions on VAT refunds for EU and non-EU businesses

Royal Decree No. 56 (Ref. number: 2022031695), published in the Belgian Official Gazette, amends the provisions on foreign VAT refunds for EU and non-EU businesses. The changes will come into effect on 1 July 2022 for claims submitted after 30 June 2022.

The decree includes measures:

• Defining VAT refund procedures
• Clarifying eligibility conditions for applications under VAT refund regimes
• Providing input VAT deductions for various goods and services
• Outlining exclusions from the right to VAT refunds
• Clarifying VAT refund application and processing requirements

Information about the changes will be detailed in the country folder for Belgium.

Source: Royal Decree No.56