VAT grouping – the Belgian experience

Authors

  • Marie Lamensch Vrije Universiteit Brussel and the Université Catholique de Louvain

DOI:

https://doi.org/10.6092/issn.2036-3583/12573

Abstract

VAT grouping is available in Belgium since 2007. The system is in principle optional although mandatory application is possible in certain circumstances. VAT grouping is quite popular in Belgium, in particular in the financial sector but also in the real estate sector. This article explains the main features of the Belgian VAT grouping regime and analyses some specific issues that are encountered in practice by Belgian VAT groups.

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Published

2021-04-26

How to Cite

Lamensch, M. (2021). VAT grouping – the Belgian experience. Studi Tributari Europei, 10(1), I -. https://doi.org/10.6092/issn.2036-3583/12573

Issue

Section

Comparative studies