Details

  • Service: Tax, Global Indirect Tax
  • Type: Regulatory update
  • Date: 1/20/2012

Belgium - VAT exemption available for professional associations providing certain member-related services 

January 20:   The Belgian value added tax (VAT) administration has issued guidance* on the scope of a VAT exemption that is available for professional associations rendering certain services in the collective interest of their members. 

The new VAT guidance does not fundamentally change the previous position of the VAT administration, but instead provides an update of these rules, including references to case law of the European Court of Justice and reflecting the evolution of the activities of professional associations over the past decades.


*Circular letter No. E.T.121.844 (AAFisc nr. 1/2012) of 3 January 2012, replacing circular letter no. 12 of 29 December 1986 and all subsequent VAT administrative decisions.


To read a January 2012 report prepared by the KPMG member firm in Belgium: VAT administration updates its position on the VAT status of professional associations




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