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FINAL: Joint liability for electronic interfaces, formalities linked to the general pro rata and other VAT changes enter into force as from 01/01/2024
As we explained in the EY Tax Alert dating from 26/10/2023, new VAT legislation introduces some substantive changes for mixed taxable persons, electronic interfaces, companies in the real estate sector and also introduces some technical changes.
Also, the VAT warehousing regime will be extended to biodiesel (commodity code 382600), ethyl alcohol (commodity code starting with 2207) and some other chemical products in bulk (commodity codes 3824 99 86, 3824 99 92, 3824 99 93 and 3824 99 96)
The changes are final now, since the law on various provisions regarding VAT dating from 23/11/2023 has been published in the Belgian Gazette on 1/12/2023.