VAT invoices must be issued for all supplies of goods or services to taxable persons and to non-taxable legal persons upon request.
Invoices must also be issued to private or non-business customers in respect of the following (non-exhaustive list of) supplies when the place of supply is Belgium:
- Ìý
•ÌýÌýÌýÌý Supplies of new or used motorised land vehicles with a cylinder capacity of more than 48 cm3 or engine power of more than 7.2 kilowatts that are intended to transport persons or goods and their trailers, including camping trailers and multipurpose vehicles.
- Ìý
•ÌýÌýÌýÌý Pleasure aircraft, boats and yachts.
- Ìý
•ÌýÌýÌýÌý Aircraft, helicopters hydroplanes, gliders lighter than air balloons and airships, other
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Web page updated on 17 Mar 2025 17:07