Esta guía ofrece una visión general del IVA en Bélgica, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está dirigida a las empresas que realizan transacciones dentro de Bélgica.
Bélgica fue uno de los primeros seis países de la UE en adoptar el IVA en 1971.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Bélgica pueden solicitar su devolución.
¿Haces negocios en Bélgica? Tendrás que cumplir las normas del Código del Impuesto sobre el Valor Añadido y los Reales Decretos.
Por lo general, las empresas que superan el umbral del IVA deben registrarse. Sin embargo, las empresas que no superan dicho umbral también pueden registrarse de forma voluntaria.
Bélgica aplica el IVA a los servicios digitales en función de la ubicación del consumidor, utilizando generalmente el sistema OSS para los servicios transfronterizos dentro de la UE.
Sí, las empresas no establecidas en la UE pueden reclamar el IVA belga en virtud del régimen de devolución del IVA de la UE.
No. El mandato actual solo se aplica a las transacciones B2G nacionales dentro de Bélgica. e-invoicing B2B y transfronteriza aún no e-invoicing obligatoria.
El mandato se aplica a todos los contribuyentes registrados a efectos del IVA en Bélgica que suministran bienes o prestan servicios a entidades del sector público belga.
Explore la información sobre impuestos indirectos en estos países:
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
