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.

 



Year-end tax bulletin 2019

The new edition of the tax bulletin gives an overview of the most significant tax developments in our home markets Belgium, Luxembourg, the Netherlands and Switzerland,... read more

OECD’s plans for global minimum taxation: the next steps

Multinationals have now the opportunity to help shape the OECD's proposals for a global minimum taxation in a consultation open until 2 December 2019. read more

OECD heading beyond the arm’s-length principle

On 9 October 2019, the OECD published a proposed unified approach to reform profit allocation rules (Pillar One of its working plan to address the tax challenges... read more