Determining the person/company liable to pay VAT?

As from April 13th 2019, before carrying out any taxable operation in Belgium for which the Belgian VAT will be due, any British taxable person must appoint a responsible representative established in Belgium in order to be identified for VAT purposes in Belgium.


This means that the taxable person established in the United Kingdom, who has a direct VAT identification in Belgium, can become liable to pay VAT in Belgium as from April 13th 2019 for operations which did not result in being liable to pay VAT before this date. Within this framework, is especially referred to the implementation of nearly all the provisions mentioning a general or specific “autoliquidation” (reverse charge procedure) mechanism (see provisions of Article 51, par. 2, 5° of the VAT Code and Articles 20, 20bis and 20ter of the Royal Decree Nr. 1 of December 29th 1992).


All these provisions mention reporting the tax collection onto the co-contracting party when the latter is a taxable person established in Belgium and is required to submit VAT periodical declarations or a taxable person not established in Belgium, who has appointed a responsible representative in Belgium, pursuant to Article 55,par. 1 or 2 of the VAT Code.


In the situations referred to in these articles, the taxable person established in the UK who has an individual VAT identification number BE by means of appointing a responsible representative becomes as from April 13th 2019 liable to pay the Belgian VAT due on these operations as co-contracting party.  The provider of services or the supplier not established in Belgium is no longer required to be identified for VAT purposes in Belgium.