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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences BE

Preferences BE

Vers le niveau supérieur

Flag BE Belgium (BE)

Preferences     Sub-codes     Portal / Contact of tax authority     Abbreviations

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.

For any question about the preferences or the sub-codes, contact the concerned tax authority.

Preferences

Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Article 9.2 (sub-codes requested) Yes
Article 10 (invoice copies will be requested) Depending on threshold (2'500 EUR or 1'000 EUR)
Article 10 (threshold in national currency)
  • Invoices concerning fuel: 250 EUR
  • Other invoices: 1'000 EUR
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag FR FR
  2. Flag NL NL
  3. Flag DE DE
  4. Flag GB EN
Article 16 (contraints on refund period as MS-REF)
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 50 EUR
  • Refund period of less than one calendar year and not less than three calendar months: 400 EUR
Article 19.1 (MS-EST will be requested to forward the notification to NETP) No
Article 19.2 (MS-EST will be requested to forward the notification to NETP) Yes (only if negative or partial decision)
Circumstances under which claim can be submitted by a third party With power of attorney
Can refund be made to third party ? Yes, with power of attorney
Allow to receive corrections as MS-REF Yes

Sub-codes

Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.

  • 1. Fuel
    • 1.6 Fuel purchased for resale
    • 1.13 Fuel for means of transport for which there exists no restriction on the right to deduct
    • 1.14 Fuel for means of transport for which there exists a restriction on the right to deduct
  • 2. Hiring of means of transport
    • 2.10 Hiring of means of transport for which there exists no restriction on the right to deduct
    • 2.11 Hiring of a means of transport for which there exists a restriction on the right to deduct
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.13 Expenditure relating to means of transport for which there exists no restriction on the right to deduct
    • 3.14 Expenditure relating to means of transport for which there exists a restriction on the right to deduct
  • 4. Road tolls and other road user charge
  • 5. Travel expenses such as taxi fares, public transport fares
  • 6. Accommodation
    • 6.5 Expenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services
    • 6.6 Expenditure on lodging and accommodation for onward supply
    • 6.7 Expenditure on lodging other than 6.5 or 6.6
  • 7. Food, drink and restaurant services
    • 7.2 Food and drink provided in the context of a conference, fair, exhibition or congress
    • 7.3 Food and drink for an employee of the taxable person effecting supplies of goods or services
    • 7.4 Restaurant services purchased for onward supply
    • 7.5 Purchase of food, drink or restaurant services other than 7.2, 7.3 and 7.4
  • 8. Admissions to faires and exhibitions
  • 9. Expenditure on luxuries, amusements and entertainment
    • 9.1 Purchase of alcohol
    • 9.2 Purchase of manufactured tobacco
    • 9.3 Expenditure on receptions, entertainment, hospitality
      • 9.3.1 For publicity purposes
      • 9.3.2 Not for publicity purposes
    • 9.7 Expenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3
  • 10. Other
    • 10.2 Repairs within a warranty period
    • 10.4 Work on property
      • 10.4.1 Work on immoveable property
      • 10.4.2 Work on immoveable property used as a dwelling
      • 10.4.3 Work on moveable property other than code 3
    • 10.6 Provision of water, gas or electricity through a distribution network
    • 10.7 Gifts of a small value
    • 10.8 Office expenses
    • 10.9 Participation in fairs and seminars
      • 10.9.1 Fairs
      • 10.9.2 Seminars
      • 10.9.3 Education
      • 10.9.4 Training
    • 10.14 Goods purchased for resale other than 1.6
    • 10.15 Services purchased for resale other than 6.6 and 7.4

Portal

Tax authority http://www.minfin.fed.be/
Preferences
Portal http://www.minfin.fgov.be/portail2/index.htm
Comment Menu E-services > Intervat > Vers l'application
Vademecum EU country specific information on VAT

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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