You are here:
01 June 2017 / news

New guidance from the Belgian VAT authorities on business gifts, samples, promotional items, gifts and goods provided free of charge

On 29 May 2017 the Belgian VAT authorities published circular letter n° 2017/C/32 to clarify the VAT treatment of goods free of charge.

New guidance from the Belgian VAT authorities on business gifts, samples, promotional items, gifts and goods provided free of charge

Circular letter n° 2017/C/32 clarifies the VAT treatment of:

  • business gifts;
  • samples;
  • promotional items;
  • occasional gifts for staff or their children;
  • goods that are donated by a taxable person to victims of a disaster; and
  • food surpluses that are donated by a taxable person to food banks (merely a reference to existing administrative rules).

The circular letter provides a definition of these concepts, addresses the right to recover the input VAT incurred in relation to those goods, and clarifies in which cases a VAT regularization should take place now that the distributed or donated goods are used for purposes other than those of the taxable person’s business.

 



IT services related to VAT

IT services related to both VAT exempt and VAT taxed fund management are not VAT exempt. read more
man signing contract

COVID-19 measure: Partial exemption from payment of payroll taxes

A Bill of 25 June 2020 aims to introduce a new system of (partial) exemption from payment to the Belgian Treasury of withheld payroll taxes, in order to provide... read more

Legal considerations for businesses during the coronavirus outbreak in Belgium

As the coronavirus (COVID-19) is increasingly spreading, the priority for companies is, of course, the safety of their employees and of society at large. read more