What are the main changes introduced by the new regulation with respect to the previous scheme?

 

Eighth Council Directive 79/1072/EEC (applicable before January 1, 2010) Council Directive 2008/9/EC (applicable as from January 1, 2010)
Extension to almost all operations where the receiver of the goods or services is the taxable subject. (BELGIUM).
1. The claim was directly made in the MSR, each with its own claim form. 1. The claim will be sent to the MSR via the business’s own tax authority (MSE), through a single claim form.
2. 2. The format of the claim is to be simplified.
3. Need to proof the VAT registration in front of the MSR by means of a VAT certificate. 3. The need for a VAT certificate status is eliminated.
4. The time limit for submission was of six months after the end of the calendar year in which the VAT was incurred. 4. The time limit for submission is of nine months after the end of the calendar year in which the VAT was incurred.
5. The MSR shall pay the refund within four months since it is received from the MSE.

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