VAT grouping – the Belgian experience

• Lamensch, Marie ^[1]
  1. [1] Vrije Universiteit Brussel and the Université Catholique de Louvain
• Localización: Studi Tributari Europei, ISSN-e 2036-3583, Vol. 10, Nº. 1, 2020 (Ejemplar dedicado a: VAT Grouping)
• Idioma: inglés
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• Resumen

  • VAT grouping is available in Belgium since 2007. The system is in principle optional although mandatory application is possible in certain circumstances. VAT grouping is quite popular in Belgium, in particular in the financial sector but also in the real estate sector. This article explains the main features of the Belgian VAT grouping regime and analyses some specific issues that are encountered in practice by Belgian VAT groups.