Tightening rules Belgian VAT refund

Recently we have noticed that more stringent controls are being exported on VAT refund files, especially with regard to Belgian VAT. Some rules more strictly applied relating to the refund are hereby informed.

Recently, we have noticed that more stringent controls are being carried out on VAT refund files, especially with regard to Belgian VAT.

One of those rules is that N2 and N3 vehicles only (and M2 and M3 via domestic VAT return) are entitled to 100% VAT refund. N1 and M1 vehicles have a adjusted remuneration regardless of whether the costs (diesel and toll) for these vehicles are entirely business:.

Type of vehicle Description.

N2 and N3. M2 & M3 Bus, coach, trolleybus, 100%. N1. M1 When submitting your requests for refund of foreign VAT (for Belgian VAT) it is crucial to calculate on transaction level how much percent you are entitled to refund VAT.

At Delta we strongly recommend not to place costs for vehicles other than N2 and N3 on one invoice with those of N2 and N3 vehicles. This helps to the enhanced controls of the Belgian government avoid. Such consolidation may lead to delays in the process or even to complete rejection of the file where errors are made in the declaration. In practice, however, it is not always possible to avoid this. Therefore, having a foreign VAT intermediary who closely monitors everything at transaction level is very important. At Delta we use semi-automated recording systems that filter the data to ensure that everything is processed correctly.