An Act To Amend The Code Of Value Added Tax Concerning The Chargeability Of Tax (1)

Original Language Title: Loi modifiant le Code de la taxe sur la valeur ajoutée en ce qui concerne l'exigibilité de la taxe (1)

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2015003436&caller=list&article_lang=F&row_id=100&numero=187&pub_date=2015-12-17&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2015-12-17 Numac: 2015003436 SERVICE PUBLIC FÉDÉRAL FINANCES 6 December 2015. -Act to amend the Code of the tax on the value added in relation to the chargeability of tax (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The House of representatives has adopted and we sanction the following: Article 1.
This Act regulates a matter referred to in article 74 of the Constitution.
S. 2. this Act partially transposes Directive 2006/112/EC of the Council of 28 November 2006 on the common system of value added tax.
S. 3. article 17, of the Code of tax on the value added, replaced by the Act of December 17, 2012, is replaced by the following: 'article 17 § 1. By way of derogation from article 16, the fee becomes payable for the supply of goods, at the time of the issuance of the invoice, the invoice amount, regardless that the issuance of this invoice should take place before or after the time the delivery is made.
In any payable tax becomes the fifteenth day of the month following that during which the operative event referred to in article 16, § 1, paragraph 1, when no invoice has been issued before that date.
When the charge is made, in whole or in part, before the time where the delivery of goods is made, the tax becomes however payable at the time of receipt of the payment, to a maximum of the amount collected.
This paragraph shall apply to the supply of goods for which the taxable person is required to issue an invoice under section 53, § 2, paragraph 1.
§ 2. By derogation from article 16, paragraph 1, the tax shall become chargeable for supplies of goods effected under the conditions laid down in article 39bis, at the time of the issuance of the invoice.
The tax becomes, in any due the 15th day of the month following that during which responded to the operative, no invoice has been issued before that date.
§ 3. By way of derogation from article 16, the tax shall become chargeable for supplies of personal property made by a taxable person who, usually, delivers goods to individuals and for which it has no obligation to issue an invoice at the time of receipt of the payment or the grants referred to in article 26, paragraph 1, in respect of the amount collected.
§ 4. By derogation from article 16, paragraph 1, the tax shall become chargeable for supplies of personal property by a taxable person to persons under public law referred to in article 6, upon receipt of the payment, in whole or in part, by the perceived amount.
Paragraph 1 does not apply to supplies of personal property for which the tax is payable by the other party in accordance with article 51, §§ 2 and 4. "."
S. 4. article 22bis of the Code inserted by the Act of December 17, 2012, is replaced by the following: 'article 22A. § 1. By way of derogation from article 22, the fee becomes payable for the supply of services excluding intra-community services referred to in paragraph 2, at the time of the issuance of the invoice, the invoice amount, regardless of the issuance of the invoice occurs before or after the time the provision of services is made.
The tax becomes, at any rate, payable the fifteenth day of the month following that during which the operative event referred to in article 22, where no invoice has been issued before that date.
When the charge is made, in whole or in part, before the time the provision of services is made, the tax becomes however payable at the time of receipt of the payment, to the extent of the amount received.
This paragraph applies to supplies of services for which the taxable person is required to issue an invoice under section 53, § 2, paragraph 1.
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2. The tax becomes chargeable, as regards intra-community services, at the time where the provision of services is carried out in accordance with article 22.
When the charge is made, in whole or in part, before the time the provision of services is made, the tax becomes however payable at the time of receipt of the payment, to the extent of the amount received.
By 'intra-community services' means services other than those which are exempt from tax in the Member State where they are taxable and for which the tax is payable by the licensee of the service in accordance with the national provision transposing article 196 of Directive 2006/112/EC in the Member State where these services are taxable.
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3. By way of derogation from article 22, the fee becomes payable for the supply of services by a taxable person who, usually, provides services to individuals and for which it has no obligation to issue an invoice at the time of receipt of the payment or the grants referred to in article 26, paragraph 1, to a maximum of the amount collected.
§ 4. By derogation from article 22, paragraph 1, the tax shall become chargeable for supplies of services by a taxable person to persons under public law referred to in article 6, upon receipt of the payment, in whole or in part, by the perceived amount.
Paragraph 1 does not apply to supplies of services for which tax is payable by the policyholder or the other party in accordance with article 51, §§ 2 and 4. "."
S.
5. in article 53, § 2, paragraph 1, 4 °, of the same Code, replaced by the Act of December 17, 2012, the words "articles 17, § 1, and 22A, paragraph 1" are replaced by the words "articles 17, § 1, paragraph 3 and § 4 and 22A, § 1, paragraph 3, § 2, paragraph 2 and § § 4 4".
S.
6 this Act comes into force on January 1, 2016.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels, December 6, 2015.
PHILIPPE by the King: the Minister of finance, J. VAN OVERTVELDT sealed with the seal of the State: the Minister of Justice, K. GARG _ Note (1) House of representatives (www.lachambre.be): Documents: 54-1311.
Full record: 26 November 2015.