• Service: Tax, Global Indirect Tax
  • Type: Regulatory update
  • Date: 1/8/2014

Belgium - Customer “self-billing” procedure for VAT 

January 8: The Belgian value added tax (VAT) authorities issued guidance that describes and comments on the conditions and application of a “self-billing” system.

Under the Belgian self-billing procedure, a customer can issue an invoice in the name of and on behalf of the supplier, for the goods and services supplied to the customer.

The new guidance reiterates that self-billing requires a prior agreement between both parties and the establishment of a procedure for acceptance of the self-billing by the supplier. The acceptance can be explicit (e.g., an acceptance document) or implicit (e.g., no reaction by the supplier within a specified period).

The Belgian self-billing rules apply for transactions that, from a VAT point of view, take place in Belgium (regardless of the place of establishment of the supplier) and for transactions that, from a VAT point of view, take place outside the European Union and that have been rendered by a supplier established in Belgium.

KPMG observation

The self-billing procedure can, under certain conditions, be combined with a reverse-charge mechanism—thus, resulting in a possible VAT cash-flow advantage.

Read a January 2014 report prepared by the KPMG member firm in Belgium: New circular letter on self-billing published

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now