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vAT registration

MV'W
14/10/2024
Vraag

Today, I switched from the exemption regime to the subject to VAT regime because of the new activities I am going to carry out. I acknowledge that I now have to charge VAT in principle, but I have a few questions to clarify whether this applies specifically in my case.

My question is: do I always have to charge vAT when invoicing my services to customers, who are mostly companies? Are there specific situations or exceptions where I do not have to charge vAT, for example depending on the customer type (within or outside Belgium, private versus business customers, or international transactions)?

For customers within Belgium, whether private person or business, you create invoices stating the vAT.
For customers outside Belgium but within the EU, there is a difference between business and private person customers. You charge vAT to your private person customers, but not to your business customers. I am not aware of the situation outside the EU.

Thank you for your answer :)

Kind regards

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