Businesses that make taxable supplies are entitled to recover Belgian VAT incurred on costs (known as 'input VAT') used for the purpose of making these taxable supplies other than those items that are specifically blocked (see below).
Businesses that make only exempt supplies cannot recover input VAT. Businesses that make both taxable and exempt supplies can partly recover input VAT (explained further below in 3.39) other than those items that are specifically blocked.
VAT incurred on the following items of expenditure is (partially) blocked and therefore cannot be recovered:
- Ìý
•ÌýÌýÌýÌý Manufactured tobacco.
- Ìý
•ÌýÌýÌýÌý Alcoholic beverages, except beverages intended for resale or supply during the performance of a service.
- Ìý
•ÌýÌýÌýÌý Accommodation, meals
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Web page updated on 17 Mar 2025 14:55