You are here:
01 June 2017 / news

New guidance from the Belgian VAT authorities on business gifts, samples, promotional items, gifts and goods provided free of charge

On 29 May 2017 the Belgian VAT authorities published circular letter n° 2017/C/32 to clarify the VAT treatment of goods free of charge.

Circular letter n° 2017/C/32 clarifies the VAT treatment of:

  • business gifts;
  • samples;
  • promotional items;
  • occasional gifts for staff or their children;
  • goods that are donated by a taxable person to victims of a disaster; and
  • food surpluses that are donated by a taxable person to food banks (merely a reference to existing administrative rules).

The circular letter provides a definition of these concepts, addresses the right to recover the input VAT incurred in relation to those goods, and clarifies in which cases a VAT regularization should take place now that the distributed or donated goods are used for purposes other than those of the taxable person’s business.

You can read the circular letter (in Dutch) for more information. 



Guidelines regarding waiver of penalties in Belgian VAT matters!

If a taxable person violates Belgian VAT rules, even by simple omission, he will be required to pay the VAT that was not accounted for. read more

CJEU further clarifies key concepts of data protection law

On 10 July 2018, the EU Court of Justice ruled in a case relating to the data processing activities of the Jehovah’s Witnesses Community. read more

Belgian rules on use of surveillance cameras revised

This newsflash discusses the main provisions of the revised Belgian Camera Act. read more