VAT – FRANCHISE
Switching to VAT-free status: greater flexibility from 2025 As of January 1, 2025, companies with annual sales of up to €25,000 excluding VAT can opt for the small business VAT exemption scheme four times a year: on January 1, April…
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What advance payments are required in 2025?
Advance payments (AV) are not compulsory, but if your company fails to make them, a tax surcharge will be applied. For tax year 2026 (corresponding to accounting year 2025), this surcharge amounts to 6.75% of the tax due, compared with…
Summary of potential new VAT measures from 2025
Modifying the duration of a usufruct?
Extending or reducing the duration of a usufruct: practical and tax implications Extending the duration of a usufruct Reducing the duration of a usufruct Examples in figures: In conclusion, these operations need to be carefully evaluated from a tax and…
What type of car should I buy? Via your company or privately?
Fossil fuel cars only Hybrid cars Electric cars Buying a car privately and lending it to your company Conclusion: To maximize tax benefits, it is advisable for the company to purchase an electric car, offering a 100% expense deduction and…
Electronic invoicing mandatory for B2B from 2026
The bill approved on January 17, 2024 introduces the obligation, from January 1, 2026, to issue structured electronic invoices for transactions between VAT-registered parties in Belgium (B2B). This means that it will no longer be possible to send PDF invoices…
Company or sole proprietorship?
Sole proprietorship Company (e.g. SRL) Example in figures Conclusion
Active associate registrations at the ECB
The government is introducing a register in the Crossroads Bank for Enterprises (CBE) to combat social fraud, requiring construction and cleaning companies in Belgium to declare their active associates and helpers via the My Enterprise app from July 1, 2024.…
Active associate registrations at the ECB
The government is introducing a register in the Crossroads Bank for Enterprises (CBE) to combat social fraud, requiring construction and cleaning companies in Belgium to declare their active associates and helpers via the My Enterprise app from July 1, 2024.…
Registering asset associates with the ECB
The government is introducing a register in the Crossroads Bank for Enterprises (CBE) to combat social fraud, requiring construction and cleaning companies in Belgium to declare their active associates and helpers via the My Enterprise app from July 1, 2024.…