{"id":88837,"date":"2025-11-28T11:25:55","date_gmt":"2025-11-28T10:25:55","guid":{"rendered":"https:\/\/dexxter.be\/communityvraag\/foreign-purchase-of-services-from-the-country-as-a-small-vat-exempted-company\/"},"modified":"2025-11-28T11:25:55","modified_gmt":"2025-11-28T10:25:55","slug":"foreign-purchase-of-services-from-the-country-as-a-small-vat-exempted-company","status":"publish","type":"communityvragen","link":"https:\/\/dexxter.be\/en\/community-question\/foreign-purchase-of-services-from-the-country-as-a-small-vat-exempted-company\/","title":{"rendered":"Foreign purchase of services from the country as a small VAT-exempted company"},"content":{"rendered":"<p><P>Small VAT-exempt companies (turnover < 25,000) do not have to submit vAT declarations, do not charge vAT and therefore cannot recover vAT.Suppose that, as a Belgian small exempted from VAT company, you purchase goods or services from a foreign company and the supplier has received your vAT number. In that case, the supplier will logically charge 0% vAT. As a VAT-exempted company, you will therefore have to submit a special vAT return (created specifically for VAT-exempted companies) in order to pay the vAT to the Belgian government.<P>There is already an article about this on the Dexxter website: https:\/\/dexxter.be\/exempted-from-vat-een-purchase-from-the-outside-world\/.<\/P>(!) BUT, I think this article is incomplete and needs to be updated. In my opinion, the article only refers to the purchase of <STRONG>goods<\/STRONG>. However, the rules are other for the purchase of <STRONG>services<\/STRONG>. Source: https:\/\/financien.belgium.be\/nl\/ondernemingen\/vAT\/aangifte\/bijzondere_aangifte#q3<\/<P>Brief summary:<\/P><UL><LI><P><STRONG>Purchase of GOODS abroad in the EU:<\/STRONG><\/P><UL><LI><P>Total foreign purchases in a calendar year <= \u20ac 11,200: <STRONG>you have a choice<\/STRONG>.<P><STRONG>Do not provide a vAT number: <\/STRONG>you will receive an invoice including foreign vAT. No special vAT declaration is required. => Personally, this seems the simplest option<\/P><\/LI><LI><P><STRONG>Do provide a vAT number: <\/STRONG>you will received on an invoice with 0% vAT. As a result, you will have to submit a special vAT declaration.<\/P><\/LI><\/UL><\/LI><LI><P>Total foreign purchases in a calendar year > \u00a311,200: you are <STRONG>required<\/STRONG> to <STRONG>provide<\/STRONG> your <STRONG>vAT number<\/STRONG>. You will received on an invoice with 0% vAT. As a result, you will have to submit a special vAT declaration.<\/P><\/LI><\/UL><\/LI><LI><P><STRONG>Purchases of SERVICES abroad:<\/STRONG> you are <STRONG>required<\/STRONG> to <STRONG>provide<\/STRONG> your <STRONG>vAT number<\/STRONG>. You will received an invoice with 0% vAT. As a result, you will have to submit a special vAT declaration. <\/P><\/LI><\/UL><P>I am not an expert here, but I hope that someone can confirm that the information on the FPS Finance website is correct and that I have been able to help others with this \ud83d\ude42<\/P><\/p>\n","protected":false},"template":"","class_list":["post-88837","communityvragen","type-communityvragen","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/communityvragen\/88837","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/communityvragen"}],"about":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/types\/communityvragen"}],"wp:attachment":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media?parent=88837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}