Optional vat regime

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A warehouse is defined as a building that is primarily, i.VAT will thus no longer have a cost-increasing effect.Please take a moment to review these changes.No member firm has any authority to obligate or bind KPMG International or any other member firm vis-a-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.Since the last time you logged in our privacy statement has been updated.By derogation, the rental of dwellings, of buildings intended for activities of socio-cultural nature, short-term rents to non-profit-making organisations and to private individuals using the property for purposes other than those of their economic activity will fall outside the scope of the mandatory VAT taxation.You will not continue to receive KPMG subscriptions until you accept the changes. EN SAVOIR PLUS >>>

• Optional VAT regime for rental of immovable property - KPMG Global
• Optional VAT regime on immovable lease ? New Royal Decree establishing
• Deloitte | tax@hand

Optional VAT regime for rental of immovable property - KPMG Global

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The Finance Commission approved the draft law introducing an optional VAT regime for the rent of professional real estateFor lease agreements that came into effect before 5 December 2019, the transitional regime is coming to its end

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Optional VAT regime on immovable lease ? New Royal Decree establishing the modalities of the option - Allen & Overy

On 25 November, the new rules fixing the timing and modalities of the ?option.One of the conditions of the Optional VAT Scheme is that both the lessor and lessee must, together, opt to subject the lease to VAT.They must do so by no later than 29 February 2020, either via an ?ad hoc.You can change your mind at any time by visiting our cookie policy page.However, parties who entered into a lease agreement already into effect and are in the legal conditions to do this, can regularise their situation.New Royal Decree establishing the modalities of the option.This new Optional VAT Scheme enables the lessor to deduct any input VAT.It has been established to solve problems related to VAT leakage on the letting of immovable properties.As from 1 January 2019, taxpayers may opt to charge VAT on the letting of immovable property for professional use. Optional VAT Regime for Leases.

Deloitte | tax@hand

Please upgrade your browser to improve your experience New VAT Regimes in 2019 for Commercial Real.

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However, the rental (subject to VAT) will have to be at arm?s length if the lessor does not have a full right to the VAT deduction or if the parties are related. ?Short-term? rental means a period not exceeding six months, taking into account the terms of agreement.Additionally, the optional VAT regime only applies to the rental of buildings and not to land.VAT Regime Before the Reform As a matter of principle in Belgium, real estate rentals were VAT-exempted.If the parties opt for the VAT, an extended VAT revision period of 25 years is applicable (instead of the normal 15-year revision period for immovable property).The option to apply VAT will need to be jointly exercised by both contracting parties and the option will only be valid during the entire rental period. warehouse attached to offices or to a store cannot be rented with VAT).If successive agreements are concluded between the same parties concerning the same building, the total duration of all successive agreements is taken into account.

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Optional VAT rental

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As from 1 January 2019, taxpayers may opt to charge VAT on the letting of immovable property for professional use (the Optional VAT Scheme)..

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