How to reclaim VAT

1. VAT refund to delegates from EU countries

According to Council Directive 2008/09/EC, VAT incurred by EU businesses on services or goods purchased in Belgium in connection with their business activities can be recovered via a specific refund procedure. This is the so-called 8th Directive refund claim. VAT refund claims need to be lodged on the dedicated portal in the residence country of the taxable persons by September 30th of the calendar year following the refund period.

All refund claims submitted according to the procedure set by the Directive 2008/09/EC must be filed electronically. However, the way of filing, certifications, files accepted and other IT requirements vary from country to country.

In order to recover Belgian VAT, EU businesses need to meet the eligibility criteria (among others, not being VAT registered in Belgium) and the de minimis threshold (i.e. 400 EUR for quarterly refund claim, or 50 EUR for annual refund claim) foreseen under Belgian VAT legislation. VAT refunds are limited by the Belgian VAT deduction restrictions. For instance, VAT can in principle not be recovered on manufactured tobaccos; spirits; accommodation, meals and beverages (unless “staff on duty”); entertainment expenses (unless advertising) and VAT recovery cannot exceed more than 50% VAT on motor vehicles used for passenger transport and related goods and services.

The Belgian VAT authorities can request information or documentation (e.g. original invoices) while analyzing the VAT refund application.

2. VAT refund to delegates from outside EU countries

Based on the Thirteenth Council Directive 86/560/EEC, taxable persons not established within the European Union can recover Belgian VAT incurred on purchased goods and services in connection with their business activities. The application can be made by means of the application form “821” (paper format), issued by the Belgian tax authorities (other E.U. forms will be accepted, if they provide at least the content as stated in form “821”). The application needs to be submitted by September 30th of the following year.

It must be completed in triplicate, in either Dutch or French and in Euro. Blank application forms may be obtained at the below address. :

Forms in Dutch

Centraal Bureau voor buitenlandse belastingplichtigen
Dienst terugbetalingen
Paleizenstraat 48
5e verdieping
1030 Brussel – België

or

Forms in French

Bureau Central de TVA pour les Assujettis Etrangers (BCAE)
Rue des Palais, 48
5ème étage
1030 Bruxelles – Belgique

vat.refund.ckbb@minfin.fed.be
Phone : +32 2 577 40 40
Fax : +32 2 579 63 58

Non-EU businesses need to submit original documentation to the VAT authorities along with the VAT refund application form (e.g. Certificate of VAT taxable status, original purchase invoices) and are subject to the same VAT deduction restrictions as stated above. If the application relates to a period of less than one calendar year but not less than three months, the amount for which application is made may not be less than EUR 200; if the application relates to a period of a calendar year or the remainder of a calendar year, the amount may not be less than EUR 25.