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6 DECEMBER 2015. - An Act to amend the Value-Added Tax Code with respect to the tax requirement (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
Article 1^er. This Act regulates a matter referred to in Article 74 of the Constitution.
Art. 2. This Act partially transposes Council Directive 2006/112/EC of 28 November 2006 on the common value-added tax system.
Art. 3. Section 17 of the Value Added Tax Code, replaced by the Act of 17 December 2012, is replaced by the following:
"Art. 17. § 1^er. By derogation from section 16, the tax becomes payable, for the delivery of goods, at the time of issuance of the invoice, up to the amount charged, regardless of whether the issue of that invoice takes place before or after the time of delivery.
The tax shall, in any event, be payable on the fifteenth day of the month following the day in which the generator referred to in Article 16, § 1 occurred.^erParagraph 1^erwhere no invoice has been issued before that date.
Where the price is collected, in whole or in part, before the time the delivery of the goods is made, the tax becomes payable at the time of receipt of the payment, up to the amount collected.
This paragraph applies to deliveries of goods for which the subject is required to issue an invoice under section 53, § 2, paragraph 1^er.
§ 2. Derogation from Article 16 and Paragraph 1^er, the tax becomes payable for deliveries of goods made under the conditions set out in section 39bis at the time of issuance of the invoice.
The tax becomes, in any event, payable on the fifteenth day of the month following the month in which the fact-generator intervened, when no invoice was issued before that date.
§ 3. By derogation from section 16, the tax becomes payable, for the deliveries of movable goods made by a subject who, usually, delivers goods to individuals and for whom it has no obligation to issue an invoice, at the time of receipt of the payment or subsidies referred to in section 26, paragraph 1^erup to the amount collected.
§ 4. Derogation from Article 16 and Paragraph 1^er, the tax becomes payable, for the deliveries of movable property made by a person subject to public law persons referred to in section 6, at the time of receipt of the payment, in whole or in part, up to the amount collected.
Paragraph 1^er does not apply to deliveries of personal goods for which the tax is due by the contractor in accordance with Article 51, §§ 2 and 4. ".
Art. 4. Section 22bis of the same Code, inserted by the Act of 17 December 2012, is replaced by the following:
"Art. 22bis. § 1^er. By derogation from section 22, the tax becomes payable, for services that are excluded from the intra-community services referred to in subsection 2, at the time of the invoice is issued, up to the amount charged, regardless of whether the invoice is issued before or after the time the service delivery is made.
The tax shall, in any event, be payable on the fifteenth day of the month following the day in which the generator referred to in section 22 occurred when no invoice has been issued before that date.
Where the price is collected, in whole or in part, before the time the service delivery is made, the tax becomes payable at the time of receipt of the payment, up to the amount collected.
This paragraph applies to services for which the subject is required to issue an invoice under section 53, § 2, paragraph 1^er.
§ 2. The tax becomes payable in respect of intra-community services at the time the service delivery is performed in accordance with section 22.
Where the price is collected, in whole or in part, before the time the service delivery is made, the tax becomes payable at the time of receipt of the payment, up to the amount collected.
"Intra-community services" means services other than those exempted from the tax in the Member State where they are taxable and for which the tax is due by the licensee of the service in accordance with the national provision which transposes Article 196 of Directive 2006/112/EC into the Member State where such services are taxable.
§ 3. By derogation from section 22, the tax becomes payable, for services rendered by a person who, usually, provides services to individuals and for whom it has no obligation to issue an invoice, at the time of receipt of the payment or subsidies referred to in section 26, paragraph 1^erup to the amount collected.
§ 4. By derogation from article 22 and paragraph 1^er, the tax becomes payable, for services rendered by a person subject to public law persons referred to in section 6, at the time of receipt of the payment, in whole or in part, up to the amount collected.
Paragraph 1^er does not apply to services for which the tax is payable by the lessee or the co-contractor in accordance with section 51, §§ 2 and 4. ".
Art. 5. In Article 53, § 2, paragraph 1^er, 4°, of the same Code, replaced by the law of 17 December 2012, the words "of articles 17, § 1^erand 22 bis, paragraph 1^er"are replaced by the words "Articles 17, § 1^erparagraphs 3 and 4 and 22 bis, § 1^erParagraph 3, § 2, paragraph 2 and § 4.
Art. 6. This Act comes into force on 1^er January 2016.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 6 December 2015.
PHILIPPE
By the King:
Minister of Finance,
J. VAN OVERTVELDT
Seal of the state seal:
Minister of Justice,
K. GEENS
____
Note
(1) House of Representatives (www.lachambre.be):
Documents: 54- 1311.
Full report: November 26, 2015.