Ce guide fournit un aperçu de la TVA en Belgique, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Belgique.
La Belgique a été l'un des six premiers pays de l'UE à adopter la TVA en 1971.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Belgique peuvent la récupérer.
Vous faites des affaires en Belgique ? Vous devrez respecter les règles du Code de la taxe sur la valeur ajoutée et des arrêtés royaux.
L'enregistrement est généralement obligatoire pour les entreprises dont le chiffre d'affaires dépasse le seuil de TVA. Cependant, les entreprises dont le chiffre d'affaires est inférieur à ce seuil peuvent également s'enregistrer volontairement.
La Belgique applique la TVA sur les services numériques en fonction de la localisation du consommateur, en utilisant généralement le système OSS pour les services transfrontaliers au sein de l'UE.
Oui, les entreprises non établies dans l'UE peuvent récupérer la TVA belge dans le cadre du système de remboursement de la TVA de l'UE.
Non. Le mandat actuel s'applique uniquement aux transactions B2G nationales en Belgique. e-invoicing B2B et transfrontalière e-invoicing pas encore obligatoire.
Le mandat s'applique à tous les contribuables assujettis à la TVA en Belgique qui fournissent des biens ou des services à des entités du secteur public belge.
Découvrez les informations relatives à la fiscalité indirecte dans ces pays :
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