Belgium Gazettes Royal Decree Amending Provisions on VAT Refunds for Intra-Community, Non-EU Transactions

The Belgian Official Gazette April 19 published Royal Decree No. 2022031695, amending provisions on VAT refunds for intra-community and non-EU transactions. The royal decree includes measures: 1) defining VAT refund procedures; 2) clarifying eligibility conditions for applications under VAT refund regimes; 3) providing input VAT deductions for various goods and services; 4) outlining exclusions from the right to VAT refunds; and 5) clarifying VAT refund application and processing requirements. The royal decree enters into force July 1 and takes effect for VAT refund requests submitted after June 30. [Belgium, Official Gazette, 04/19/22]

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View Royal Decree No. 2022031695, Official Gazette ...