Belgian VAT regularisations to be done by foreign employers
Based on the judgment of the EU Court of Justice in the case C-288/19, QM, the Belgian VAT authorities updated their view on the VAT treatment of company cars provided by foreign employers to employees living in Belgium, including managers, directors of a company (see VAT circular letter 2023/C/72).
Direct impact
Foreign employers will have to review their car policies when putting company cars exclusively at the disposal of employees residing in Belgium, for a period of more than 30 days and against consideration. Indeed, they will become debtor of VAT in Belgium, if:
- the employee…
