Invoices have to be made correctly and completely. Is this not the case, you don't have any right to deduct the VAT. That's why the Tax administration requires, on the invoice, as much information as possible.
What are the obligatory mentions?
Date and serial number:
The date is very important. It indicates in which period the VAT can be deducted (for acquisitions) and be paid (for sales invoices).
The serial number is the number under which the invoices are registered in the sales journal of the supplier. They have to be followed in a chronological way.
Name, address, number of trade register and VAT number of the supplier.
The trade register number can not always be find on the invoices. This because not all the VAT-duty persons are obliged to be registered in a trade register. In this case we are taking of HONORARIUMS. On the other hand the VAT number of the seller and the purchaser is indispensable information.
Name, address and VAT number of the customer
For all the Belgium customers there is an obligation to mention their VAT number.
The date and the description of the operation
The date of the delivery of the goods or the date of finishing of the service must be mentioned. The description must be specify sufficiently, so such is not the case, it must be made reference to an order form, or inventory or all other note that will take the operation in its detail. These documents will be part of the invoice therefore and should be joined to this one.
Taxable basis, rate and VAT amounts
The basis of imposition, the currency in which she/it is established and the rates of applicable VAT should be mentioned on the invoice.
For the invoices established to a joint contracting party, the mention "calls to acquit by the joint contracting party, decree royal n°1, article 20" must appear on these.
Anticipate Payments
Are concerned: the independent and the societies.
The principle:
-
to avoid an overcharge of taxes of 9% on their incomes if they haven't done insufficiently anticipate payments
-
to get, if the anticipate payments have been done, a bonus; this means a reduction of tax
There are 4 periods leading to the following savings to do the anticipated payments:
- AV done at the latest April 10, 2000: bonus of 12%
- AV done at the latest July 10, 2000: bonus of 10%
- AV done at the latest October 10, 2000: bonus of 8%
- AV done at the latest December 20, 2000: bonus of 6%
The payments can be done in Belgian francs or in euros.
The payments must be done on the account:
- Physical person: 679-2002340-66
- Moral person: 679-2002330-56
Service of the Anticipate PaymentsBoulevard du Jardin Botanique, 501010 Brussels
The increments on actions: Are they taxable?
What is the fiscal regime adopted for the internal increments?
The more-value on actions that are part of the private heritage are in principle not taxable in the physical tax system.
The interns more-values are values realised by selling of actions of a holding society.
The administration wonders if this operation can be considered as a normal operation. But the administration has more and more the tendency to consider this last as an abnormal operation.
