VAT refunds from Belgium
Name of sales tax:
The Belgian VAT is called „Taxe sur la valeur ajoutée (TVA)“ bzw. als „Belasting over de Toegevoegde Waarde (BTW) “
Amount of turnover tax rates:
The standard rate of Belgian VAT is 21%. In addition, reduced rates of 12% and 6% and an intermediate rate of 12% apply.
Permitted refund periods
The reimbursement period for VAT refunds from Belgium must be at least 3 months within a calendar year and a maximum of 12 months (= one calendar year).
Minimum request Amount
For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of € 50 applies.
Address of the competent tax authority in the state of reimbursement
FOREIGN OFFICE – TEAM 6 – REFUNDSFinance Tower (FINTO)
Boulevard du Jardin Botanique 50
Boîte 3410
B – 1000 BRUSSELS
BELGIUM
Contact
Tel: +32 (0)257 74 040Fax: +32 (0)257 96 358
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: financien.belgium.be
VAT refund from Belgium
Reimbursement of individual business transactions / expenses:
| Costs / expenses for | reimbursability |
|---|---|
| Fairs and exhibitions | 100% |
| Conferences | 100% |
| Hotel accommodation | 0% (1) |
| Entertainment, gifts | 100% (2) |
| Purchase of vehicles | 50% (3) |
| Diesel | 50% (4) |
| petrol | 50% (5) |
| vehicle repairs | 50% (6) |
| Rent of vehicles | 50% (7) |
| Taxi | 100% |
| Bus /Train | 100% |
| Phone / Fax | 100% |
| Road fees / toll (péage) | ---- |
| Marketing | 100% |
| Consultants | 100% |
| Legal expenses | 100% |
| Education / Training | 100% |
(2) only for representation expenses / gifts with a value of less than 10 €. Alcoholic beverages and tobacco products non-refundable
(3) cost of truck, bus and van 100% deductible
(4) cost of truck, bus and van 100% deductible
(5) cost of truck, bus and van 100% deductible
(6) cost of truck, bus and van 100% deductible
(7) cost of truck, bus and van 100% deductible
