Belgian VAT refund in a nutshell
If your company has incurred input VAT in other EU Member states where you are not registered for VAT, you have the following options to recover the foreign VAT.
8th directive VAT refund
This procedure applies to Belgian taxpayers carrying out economic transactions in other EU member states which do not require a local VAT registration.
These taxpayers can claim the input VAT incurred in other EU countries via an 8th Directive VAT refund. This VAT is deductible according to the normal rules. The local VAT refund threshold of each EU member state where VAT is claimed must be considered.
13th directive VAT refund
This procedure only applies to taxpayers who have no registered office or permanent establishment in the European Union from where transactions are carried out. Moreover, they may not be a VAT debtor, or they only use the special (I)OSS scheme for the payment of VAT.
These taxpayers can claim the input Belgian VAT that is deductible according to the normal rules. Moreover, the refund must relate to an amount of at least €400 (period of at least 3 months) or €50 ("remaining part" of a calendar year).
How to proceed?
The VAT refunds must be submitted via the Intervat portal of the Belgian VAT authorities (8th Directive) or via a specific e-form (13th Directive). All the purchase invoices related to the VAT refund claim must be joined.
The VAT refund application must be submitted before 30 September of the following year. The VAT authorities must notify their decision within 4 months (or 8 months at the latest).
RSM will be pleased to assist you with the preparation and submission of refund applications, for both EU and non-EU taxpayers. Please do contact RSM Belgium VAT team via [email protected].