VAT mark in Belgium is BTW or TVA

Standard tax rate in Belgium is 21%, with another two kinds of tax rates:

12%

6%

Tax Refund Scope: 

• Travel expenses (catering, transportation, communications)

• Construction costs of exhibition stand

• Real estate services expenses (leasing, construction, tearing down and repairing of house, intermediary services, employment of auctioneers, architects, lawyers, surveyors, engineers, audit services, property assessments, surveys)

• Development and exploration costs (oil, natural gas, minerals)

• Conditions surveys and research expenses of land and sea-bed (earthquakes, geology, geomagnetism)

• Related expenses of overseas offices, representative offices and liaison offices (house rental, utilities, office furniture, decoration, etc.)

• DROP-SHIPPING (purchasing, transportation and manual operation expenses that produced by purchasing goods from one EU country and delivering to another)

• Import tax

• Subcontract

Non-Tax Refund Scope: 

• Purchasing of tobacco products

• Expenses of catering, and accommodation under the catering and accommodation  contract (e.g.: local reception contract of travel agency)

• For leasing costs of passenger cars, it can only get 50% of the tax payment

Minimum Tax Refund Amount:

• Quarterly: 400 euro

• Annual: 50 euro

Valid Period of Tax Refund: 

• Invoice of the current year (subjecting to the date of invoice) needs to submit tax refund application before June 30th the next year; For example: if the date of invoice is December 30th, 2010, this invoice must be submitted to the Belgian tax bureau before June 30th, 2011 for tax refund application.

• According to our experience, Belgian tax bureau also accepts the tax refund application over the past three years. That is if the date of invoice is January 1st, 2008, the latest time this invoice must be submitted to Belgian tax bureau is December 31st, 2010.  

Documents Required for Tax Refund: 

• Certificate of Authorization (handled by our company and your company just needs to sign and seal)

• Tax Registration Certificate (handled by our company, signed and sealed by your company )

• Copy of Tax Registration Certificate (with official seal)

• The original invoice (electronic version of the invoice is also acceptable)

Processing Period: 

• The processing period published by Belgian tax bureau is 6 months. Usually Chinese companies can receive the tax refund payment within 6 months after submitting tax refund application.

• According to our experience, tax refund payment will be delivered to Chinese companies within 4 to 5 months after submitting tax refund application.