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Our areas of expertise include:
- International tax law
- Permanent establishment in Belgium
- Income tax in Belgium
- International wealth management
- Expats
- Tax disputes
- VAT
- Fiscal representation
Fiscal representation facilitates business operations and enables companies to leverage the benefits of the EU VAT system. As a certified fiscal representative in Belgium, our firm provides comprehensive representation services for foreign companies importing goods into the country. This service allows you to import goods into Belgium or the European Union without having to worry about administrative matters.
We take care of all the administrative formalities for you, such as preparing and submitting monthly VAT returns, submitting European VAT sales lists and Intrastat declarations, etc. In this way, we support your supply chain and you can concentrate on your core business. You can find more information about our VAT services on the VAT page.
Situations in which we can act as fiscal representative
Fiscal representation is useful in various situations:
- Import into the EU through Belgium (e.g. port in Antwerp or airport in Liège) to other EU countries (e.g. France)
- Import into the EU via Belgium with Belgium as the final destination
- Intra-Community deliveries, e.g. of goods from France to Belgium
Benefits of fiscal representation
Using a fiscal representative has several advantages:
1. By working with a fiscal representative, it is not always necessary to apply for a Belgian VAT number.
2. You avoid pre-financing the VAT. For domestic deliveries, the VAT is included in your monthly VAT return. For intra-Community deliveries, the VAT is transferred to the VAT account of your recipient. In both cases, you do not have to pre-finance the VAT at the time of import. This improves your cash flow.
Obligations of a person liable for VAT
If a company is required to register for VAT in Belgium, it is subject to a number of obligations. These include maintaining comprehensive accounts and submitting two lists: the Belgian customer list, which details all customers liable for VAT, and the recapitulative statement, which itemises the company’s monthly or quarterly turnover in other EU Member States. The company is also obliged to submit a monthly or quarterly VAT return, depending on its annual turnover.
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