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