Belgium: abolishment of VAT quarterly advance payments


According to the Royal Decree, the mandatory monthly VAT advance payments for quarterly declarants have been abolished as from 1 April 2017. Additionally, the Royal Decree confirmed the practical modalities as regards the one-off yearly December VAT advance payment, replacing the monthly VAT advance payments for quarterly declarants.Read More »

Belgium – changes as of 1 of October 2012 in connection with ET 14000 licence


Section 5, §3 of Belgian Royal Decree no. 7 provides the opportunity that the payment of VAT due on importation of goods can be shifted to the periodic VAT return. Instead of payment of the VAT to the Customs Authorities only declaration is done. Read More »