Belgium has implemented the option provided in the Principal VAT Directive to introduce a scheme enabling the amount of input VAT recovered on the acquisition of certain capital assets to be adjusted over several years.
The capital goods adjustment applies to the following assets for the number of years as indicated:
- Ìý
•ÌýÌýÌýÌý Buildings – revision period of 15 years or 25 years (option to rent with application of VAT). The adjustment period starts from 1 January
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Web page updated on 17 Mar 2025 17:12