VAT grouping – the Belgian experience

Marie Lamensch

doi:10.6092/issn.2036-3583/12573

VAT grouping – the Belgian experience

Authors

Marie Lamensch Vrije Universiteit Brussel and the Université Catholique de Louvain

Prof. Dr Marie Lamensch teaches taxation at the Vrije Universiteit Brussel and the Université Catholique de Louvain. She is also visiting Professor at the Cyprus International Institute of Management and Lawyer at the Brussels Bar.

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.