Belgium is the latest EU member state to implement an online application process for taxpayers seeking to reclaim VAT under the 13th Directive. In July 2021, France implemented an electronic VAT recovery system.
Currently, Belgian authorities must receive supplier invoices or import VAT documentation. This can be done on a quarterly basis, but there is a €200 claim minimum. Taxpayers can file a final claim for a minimum of €25 that covers the entire year. Claims must be accompanied by a formal claim, official proof of tax status in the country of residence, and a certified copy of the articles of incorporation.
Under certain conditions, foreign companies from outside the EU may be able to recover VAT in EU member states, including:
- They do not have a non-resident VAT number in the country
- They are not providing taxable supplies requiring a VAT number
- Their home country has a reciprocity agreement with the EU country in question – although Belgium has no reciprocity rules
- The claim is made in any one of the quarterly or in the annual reclaim allowed in the period following when the claim is made
- The taxpayer can produce original, valid invoices for valid expenses.
Effective date: July 2022