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Belgian Authorities Introduce New Procedure to Obtain VAT Exemption

 
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Belgian Authorities Introduce New Procedure to Obtain VAT Exemption

Bert Theeuwes

The Belgian Federal Public Service for Finances published a note in the Belgian Official Gazette on 27 June 2018, detailing a new procedure which must be followed to obtain an exemption from VAT. Diplomatic missions, consular posts, their respective staff, and ‘diplomats of international organizations’ must follow this new procedure in order to obtain VAT exemption in Belgium. The new procedure entails that VAT must be paid in the first place and can then be reclaimed through a so-called ‘mandated organization’. This new procedure is not applicable to international organizations.

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