An Act To Amend The Code Of The Tax On The Value Added (I) (1)

Original Language Title: Loi modifiant le Code de la taxe sur la valeur ajoutée (I) (1)

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belgiquelex.be - Carrefour Bank of Legislation

17 DECEMBER 2012. - An Act to amend the Value Added Tax Code (I) (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. This Act essentially transposes Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common value-added tax system with respect to billing rules.
Art. 3. Article 1er, the Value Added Tax Code, last amended by the Act of April 14, 2011, the following amendments are made:
(a) in the introductory sentence of § 11, the words "15, § 2, paragraph 2, 3°" are replaced by the words "14, § 4";
(b) the article shall be supplemented by §§ 12 and 13 as follows:
Ҥ 12. For the purposes of this Code:
1° "tax-generating act": the fact by which the legal conditions necessary for the tax to be charged;
2° "tax requirement": the right that the Treasury may claim under the law, from a given time, to the debtor for the payment of the tax, even if the payment may be deferred.
§ 13. For the purposes of this Code:
1° "invoice": any document or message on paper or in electronic format that meets the conditions established by the Code and the orders taken for its execution;
2° "electronic invoice": the invoice which contains the information required by the Code and the orders made for its execution and which was issued and received in an electronic form, whatever it is. "
Art. 4. In chapter III, section 1re, of the same Code, before section 9, it is inserted a sub-section 1reentitled:
"Subsection 1re. Goods and operations."
Art. 5. Section 10 of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 22 December 1995, is replaced by the following:
“Art. 10. § 1er. Is considered to be the delivery of a property, the transfer of power to dispose of a tangible property as an owner.
This includes the provision of property to the purchaser or assignee in the execution of a translative or declarative contract.
§ 2. Is also considered as the delivery of a property:
(a) the transfer, with payment of compensation, of the property's property under a requisition made by the public authority or on its behalf and, more generally, under a law, an order, an order, an order, an order or an order or an administrative regulation;
(b) the material surrender of a property under a contract that provides for the rental of a property for a certain period of time or the temporary sale of a property, together with the clause that the property is normally acquired at the latest upon payment of the last maturity;
(c) the transfer of a property made under a commission contract to purchase or sale.
§ 3. Is still considered a delivery within the meaning of § 1er, carried out on an expensive basis, the handover of a property made as a consumer loan and the restitution made in execution of such a loan. "
Art. 6. Section 12bis of the same Code, last amended by the Act of 29 December 2010, is replaced by the following:
"Art. 12bis. A shipment of goods carried out on an expensive basis, the transfer by a subject of a property of his business to another Member State.
Is considered a transfer to another Member State, any shipment or transport of a tangible property carried out by the subject or on behalf of the subject, outside Belgium but in the Community, for the needs of its undertaking other than the needs of one of the following:
1° the delivery of this property by the subject within the Member State where the installation or assembly is carried out under the conditions provided for in Article 14, § 3, or within the Member State of arrival of the shipment or transport under the conditions provided for in Article 15, §§ 1er and 2;
2° the delivery of this property carried out by the subject under the conditions laid down in article 14, § 4;
3° the delivery of this property carried out by the subject within the country under the conditions provided for in Articles 39, § 1er39 bis and 42, §§ 1er2 and 3;
4° the provision of a service carried out for the subject matter and having for the purpose of the expertise or work relating to the property, materially executed in the territory of the Member State of arrival of the shipment or transport of the property, provided that the property, after expertise or work, is reassigned to the destination of that subject in Belgium from which it was originally sent or transported;
5° the temporary use of this property, in the territory of the Member State of arrival of the shipment or the transport of the property, for the needs of services performed by the subject established in Belgium;
6° the temporary use of this property, for a period not exceeding 24 months, in the territory of another Member State in which the importation of the same property from a third country, for temporary use, would benefit from the regime of temporary admission to total exemption from import duties;
7° the delivery of gas via a natural gas system located in the territory of the Community or any network connected to such a system, the delivery of electricity or the delivery of heat or cold via heating or cooling networks, under the conditions specified in 14bis.
However, where one of the conditions to which the benefit of the provisions of paragraph 2 ceases to be fulfilled, the property is considered to be transferred to another Member State. In this case, the transfer is made at the time the condition ceases to be fulfilled. "
Art. 7. In chapter III, section 1re, of the same Code, before section 14, it is inserted a subsection 2, which includes articles 14, 14bis and 15, entitled:
"Subsection 2. Place of delivery of goods".
Art. 8. Section 14, of the same Code, repealed by the Act of 27 December 1977, is reinstated in the following wording:
“Art. 14. § 1er. When the property is not shipped or transported, the place of delivery is deemed to be located where the property is located at the time of delivery.
§ 2. When the property is shipped or transported by the supplier, by the purchaser or by a third party, the place of delivery is deemed to be located at the place where the property is located at the time of departure of the shipment or transport to the purchaser.
Derogation from paragraph 1er, where the place of departure of the shipment or transport of the goods is in a third territory or a third country, the place of delivery made by the person in the head of whom the tax due to the importation is regularly paid as well as the place of any subsequent deliveries, are deemed to be in the Member State of Import of the goods.
§ 3. Where the property shipped or transported by the supplier, by the purchaser or by a third party, is installed or mounted by the supplier or on behalf of the supplier, the place of delivery is deemed to be located at the place where the installation or assembly is performed.
§ 4. When the delivery of goods is made on board a vessel, aircraft or train and during the part of a passenger transport carried out within the Community, the place of delivery is deemed to be located at the place of departure of the passenger transport. "
Art. 9. In the same Code, an article 14bis is inserted as follows:
"Art. 14bis. In the case of gas deliveries via a natural gas system located in the territory of the Community or any network connected to such a system, electricity deliveries or heat or cold deliveries via heating or cooling networks, the place of delivery is deemed to be:
(a) where the purchaser has established the seat of his economic activity or a permanent establishment for which the goods are delivered. ÷ the absence of such a permanent seat or establishment, the delivery is deemed to be in place of its domicile or habitual residence, where the purchaser is a subject whose main activity, with respect to the purchase of gas, electricity, heat or cold, is to sell these goods and whose own consumption of these goods is negligible;
(b) where the purchaser actually uses and consumes these goods in respect of deliveries not referred to in (a). Where all or part of the goods is not actually consumed by that buyer, such unconsumed property is deemed to have been used and consumed at the place where it has established the seat of its economic activity or has a permanent establishment for which the goods are delivered. In the absence of such a permanent seat or establishment, it is deemed to have used and consumed such property in the place where it has its home or habitually resides. "
Art. 10. Section 15 of the same Code, last amended by the Act of 29 December 2010, is replaced by the following:
“Art. 15. § 1er. By derogation from section 14, § 2 and excluding the delivery of goods under the particular taxation regime provided for in sections 312 to 341 of Directive 2006/112/EC, the place of delivery of goods shipped or transported to Belgium, by the supplier or on behalf of the supplier, from another Member State, is deemed to be located in Belgium when the delivery of the goods is made for a subject person or for a non-legal person.er, paragraph 2, or for any other person not subject, and that the goods are other than new means of transport within the meaning of section 8bis, § 2, and are not installed or mounted by the supplier or on behalf of the supplier.
However, where goods delivered are other than goods subject to access, paragraph 1er does not apply to deliveries of goods:
1° made within or up to a total amount, excluding value added tax, not exceeding, in the same calendar year, 35,000 euros, and
2° provided that the total amount, excluding the value added tax, of deliveries of goods other than goods subject to access made during the previous calendar year, did not exceed 35,000 euros.
The provisions referred to in paragraph 2 shall not apply when the supplier has opted in the Member State of which it reports for the place of these deliveries to be located in Belgium.
§ 2. By derogation from Article 14, § 2 and excluding deliveries of goods subject to the particular taxation regime of the profit margin established by Article 58, § 4, shall be deemed to be located at the place where the goods are located at the time of arrival of the shipment or transport to the buyer, the place of a delivery of goods shipped or transported, by the supplier or for its account, at the time of arrival of the shipment or transport to the buyer
1° the delivery must:
(a) to be carried on goods other than new means of transport within the meaning of Article 8bis, § 2, that goods subject to access and that goods installed or mounted by the supplier or on behalf of the supplier, and to be carried out to a non-registered legal person or a subject which, in that Member State, benefits from the particular regime of the agricultural tax, or only performs transactions not entitled to deduction,
(b) relate to goods other than new means of transport within the meaning of Article 8bis, § 2, and to goods installed or installed by the supplier or on behalf of the supplier, and to be carried out for any other person not subject to the contract;
2° the amount of deliveries made by the supplier to that Member State has exceeded during the previous calendar year or exceeds, during the current calendar year, at the time of delivery, the threshold fixed by that Member State pursuant to Article 34 of Directive 2006/112/EC.
This threshold condition does not apply:
(a) in the situation referred to in paragraph 1er1°, b), for products subject to access;
(b) where the supplier has opted for the place of these deliveries to be located in the Member State of arrival of the shipment or transport of goods.
This option covers at least two calendar years. The King determines the procedure for exercising this option.
§ 3. When, in situations referred to in § 1er and 2, the goods so delivered are shipped or transported from a third or third country territory and imported by the supplier in a Member State other than the arrival of the shipment or transport to the buyer, they are considered to be shipped or transported from the importing Member State. "
Art. 11. In chapter III, section 1re, of the same Code, before section 16, a sub-section 3, entitled:
"Subsection 3. Makes the generator and the tax payable."
Art. 12. Section 16 of the same Code, replaced by the Act of 28 December 1992 and amended by the Program Act of 23 December 2009, is replaced by the following:
“Art. 16. § 1er. For the deliveries of goods, the tax generator acts and the tax becomes payable at the time the delivery of goods is made. Delivery is made at the time the property is made available to the purchaser or assignee.
Where the property is at the disposal of the purchaser or assignee prior to the conclusion of the contract or where it remains in the possession of the seller or transferor after the conclusion of the contract, the delivery is considered to be made at the time the contract has effect.
When the delivery involves the shipping or transport of the property by the supplier or on behalf of the supplier, the time of delivery is that of the arrival of the shipment or of the transport to the buyer or the assignee, unless the property is installed or mounted by the supplier or on behalf of the supplier, in which case this time is the time when the installation or assembly is completed.
§ 2. By derogation from § 1erParagraph 1er, deliveries of goods, excluding the deliveries referred to in Article 10, §2, b), which give rise to discounts or successive payments are considered to be made at the expiry of each period to which a deposit or payment relates.
Deliveries of goods carried on a continuous basis for a period of more than one calendar month, which relate to goods shipped or transported from Belgium to another Member State and delivered in tax exemption or transferred in tax exemption to another Member State by a subject-matter for the purposes of its business, under the conditions provided for in section 39bis are considered to be carried out at the end of each calendar month until such delivery is completed.
Disposals of property referred to in Article 1er, § 9, as well as the constitutions, assignments or surrenders of real rights within the meaning of Article 9, paragraph 2, 2°, relating to such property shall be deemed to be carried out by the expiry of the period provided for in Article 44, § 3, 1°. "
Art. 13. Section 17 of the same Code, replaced by the Act of 28 December 1992 and amended by the Act of 28 January 2004, is replaced by the following:
“Art. 17. § 1er. When the price is cashed, in whole or in part, before the time the delivery is made, the tax becomes payable at the time of receipt, up to the amount collected.
§ 2. By derogation from § 1erand Article 16, § 2, paragraph 1er, the tax becomes payable for deliveries of goods made under the conditions set out in section 39bis, upon issuance of the invoice.
The tax becomes payable on the fifteenth day of the month following the month in which the fact-generator intervenes, if no invoice has been issued before that date.
§ 3. With respect to deliveries of movable property made by a person who usually delivers goods to individuals, and for whom he has no obligation to issue an invoice, the tax becomes payable as the price or subsidies referred to in section 26, paragraph 1er. "
Art. 14. In chapter III, section 2, of the same Code, before section 18, a subsection 1 is inserted.reentitled:
"Subsection 1re. Provision of targeted services."
Art. 15. In chapter III, section 2, of the same Code, before section 21, a sub-section 2, entitled:
"Subsection 2. Place of service benefits".
Art. 16. In chapter III, section 2, of the same Code, before section 22, a subsection 3, entitled:
"Subsection 3. Makes the generator and the tax payable."
Art. 17. Section 22, of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 27 May 1997 and the Acts of 28 January 2004 and 26 November 2009, is replaced by the following:
“Art. 22. § 1er. For service benefits, the tax-generating act occurs and the tax becomes payable at the time the service delivery was performed.
§ 2. By derogation from § 1er, service benefits, which give rise to successive accounts or payments, are considered to be made upon the expiry of each period to which a deposit or payment relates.
Services for which the tax is payable by the licensee under section 51, § 2, paragraph 1er, 1°, which take place continuously over a period of more than one year and which do not result in counts or payments during that period are considered to be made at the expiration of each calendar year, until the service delivery is terminated. "
Art. 18. In the same Code, an article 22bis is inserted as follows:
"Art. 22bis. When the price is paid, in whole or in part, before the time the service delivery is made, the tax becomes payable at the time of the cashing, up to the amount collected.
With respect to the services rendered by a person who, usually, provides services to individuals, and for whom he or she does not have an obligation to issue an invoice, the tax becomes payable as the price or subsidies referred to in section 26, paragraph 1er. "
Art. 19. ÷ Article 25ter, § 1er, of the same Code, last amended by the Act of 29 December 2010, the following amendments are made:
(a) in paragraph 1er, the words "in Article 15, § 2, paragraph 2, 2°, or § 4" are replaced by the words "in Articles 14, § 3, 14bis and 15, § 1er";
(b) in paragraph 2, the 4th is replaced by the following:
"4° the intra-community acquisitions of used goods, objects of art, collection or antiques and means of transport used when the seller is a reseller acting as such and that the acquired property has been subject to the tax, in the Member State of the departure of the expedition or of the transport, in accordance with the particular regimes provided for in articles 312 to 332 of the Directive 2006/112/ ".
Art. 20. Section 25Sexies of the same Code, inserted by the Act of 28 December 1992, is replaced by the following:
"Art. 25sexies. § 1er. The tax generator occurs at the time the intra-community acquisition of property is carried out.
The intra-community acquisition of goods is considered to be made at the time that, in accordance with section 16, the delivery of similar goods within the country is considered to be carried out.
§ 2. The tax becomes payable when issuing the invoice in accordance with Article 17, § 2, paragraph 1er.
The tax becomes payable on the fifteenth day of the month following the month in which the fact-generator intervenes, if no invoice has been issued before that date. "
Art. 21. Section 25s of the same Code, inserted by the Act of 28 December 1992, is repealed.
Art. 22. Section 27 of the same Code, replaced by the Act of 28 December 1992 and amended by the Act of 30 October 1998, is replaced by the following:
“Art. 27. § 1er. When elements used to determine the import tax base are expressed in the monetary unit of a third country or a Member State that has not adopted the euro, the exchange rate is determined according to the Community provisions in force to calculate the value for duty.
§ 2. When elements used to determine the basis for the taxation of an operation other than an import of goods, are expressed in the monetary unit of a third country or a Member State that has not adopted the euro, the exchange rate applicable for the conversion between that monetary unit and the euro is:
1° the last indicative course of the euro published by the European Central Bank;
2° for currencies whose Central European Bank does not publish indicative courses, the last indicative course of the euro published by the National Bank of Belgium.
When a exchange rate has been agreed between the parties, or is mentioned in the contract, on the invoice or on the document that takes place, and that the actual price paid is in accordance with that rate, this conventional rate is taken into consideration.
§ 3. When elements used to determine the basis for the taxation of a service provision referred to in Article 58bis, are expressed in the monetary unit of a third country or of a Member State that has not adopted the euro, the exchange rate applicable for the conversion between that unit and the euro is, by derogation from § 2, the exchange rate in force on the last day of the taxable period declared, published by the European Central Bank for the day "
Art. 23. In section 34 of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 22 December 1995 and the Act of 30 October 1998, the following amendments are made:
(a) § 4 is repealed;
(b) old § 5, becoming § 4, is replaced by the following:
“§4. The King defines the first place of destination referred to in paragraph 2, paragraph 1erTwo. » .
Art. 24. In Article 38, § 1erParagraph 2 of the Code, replaced by the Act of 28 December 1992 and amended by the Act of 28 January 2004, is replaced by the following:
"However, in the cases provided for in sections 17 and 22 bis, the applicable rate is the rate that is in effect at the time the tax becomes payable. "
Art. 25. In section 39 of the same Code, replaced by the Royal Decree of 29 December 1992 and amended by the Royal Decree of 22 December 1995 and the Act of 26 November 2009, the following amendments are made:
(a) in § 1er, the 4° is replaced by the following:
"4° deliveries of goods to a traveller who is not established within the Community, who takes possession of these goods in Belgium and exports them to his personal baggage outside the Community no later than the end of the third month following that during which delivery took place. »;
(b) § 3 is replaced by the following:
“§3. The King sets the conditions to be observed to benefit from the exemptions referred to in §§ 1er and 2, and may derogate from articles 16, § 1er, 17, 22 § 1erand 22 bis. It may limit the exemption referred to in § 1er, 4°, and sets the total value per delivery to benefit from this exemption. It also determines the obligations and liability to the State of intermediaries that intervene in the transport on behalf of the seller, service provider or buyer or lessee who is not established in Belgium. "
Art. 26. In Article 39quater, § 1er, paragraph 2, of the same Code, inserted by the Royal Decree of 10 November 1996, the words "at articles 17, 22, 24 and 25septics" are replaced by the words "at articles 16, § 1er, 17, 22 § 1er22 bis, 24 and 25 sexies."
Art. 27. In Article 40, § 1er, 3°, of the same Code, replaced by the law of 29 December 2010, the words "in Article 15, § 2, paragraph 2, 4°" are replaced by the words "in Article 14bis".
Art. 28. In section 51 of the Code, replaced by the Act of 28 December 1992 and amended by the Royal Decrees of 29 December 1992 and 22 December 1995 and the Acts of 7 March 2002, 28 January 2004, 5 December 2004 and 26 November 2009, the following amendments are made:
(a) to § 1er, 3°, the sentence "It is liable to tax when it delivers the invoice or document. "is replaced by the phrase "It is liable to tax when it issues the invoice or sets the document. ";
(b) in § 2, paragraph 1er, 6°, the words "of Article 15, § 2, paragraph 2, 4°" are replaced by the words "of Article 14bis".
Art. 29. Article 51bis, § 1erin the same Code, inserted by the Act of 28 December 1992, the following amendments are made:
(a) at 1°, the words "delivery is prescribed" are replaced by the words "emission or establishment is prescribed";
(b) at 2°, the words "delivered or" are replaced by the words "emis or established".
Art. 30. In section 53 of the same Code, replaced by the Act of 28 January 2004 and amended by the Programme Act of 27 April 2007, §§ 2 and 3 are replaced by the following:
Ҥ2. The subject-matter that delivers goods or services, other than those exempted under section 44 and other than those subject to items (a) to (g) of section 135, paragraph 1er, Directive 2006/112/EC, is required to issue an invoice to its partner and to prepare a copy thereof or to ensure that such an invoice and its copy are issued and established in its name and on its behalf, by its partner or by a third party:
1° in the event of a delivery of goods or a service provision for a non-subscribed person or corporation;
2° when it delivered goods referred to in Article 15, §§ 1er and 2, for any person not subject;
3° where he delivered goods referred to in section 39bis, paragraph 1er2°, for any person not subject;
4° where, before making a delivery of goods or a service provision referred to in 1° and 2°, the tax is payable by application of sections 17, § 1erand 22 bis, paragraph 1er, on all or part of the cost of the operation.
The issuance of invoices by the contracting party, on behalf of the supplier or provider, is authorized on the condition that there is a prior agreement between the two parties and that each invoice is subject to an acceptance procedure by the subject-matter that delivers goods or services.
Any document that changes the original invoice and makes reference to it in a specific and unambiguous manner is assimilated to an invoice.
The use of an electronic invoice is subject to the acceptance of the contractor.
The King may impose on the taxpayers the obligation to issue an invoice for goods or services, other than those referred to in paragraph 1er.
§ 3. Within the framework of a T.V.A. unit within the meaning of Article 4, § 2, a member who provides goods or services to another member is required to issue a particular document and to prepare a copy thereof, or to ensure that such documents are issued or established on his behalf by the contracting member or by a third party, where the invoice referred to in § 2 has not been issued.
The conditions referred to in paragraph 2, paragraph 2, apply where the document referred to in paragraph 1er is issued by the contractor on behalf of and on behalf of the member who provides the goods or services.
The King may provide for other obligations to ensure the exact collection of the tax and to avoid fraud. "
Art. 31. In article 53octies of the same Code, § 1erinserted by the Act of 28 December 1992 and amended by the Acts of 28 January 2004 and 26 November 2009, is replaced by the following:
« § 1er. The King may authorize the categories of subject matter that He designates, not to file the declaration provided for in Article 53, § 1erParagraph 1er, 2°, only by quarter, semester or year.
It may authorize the categories of subject matter that He designates, to file, on the terms and conditions that He fixes, the intra-community statement provided for in section 53sexies only for each calendar quarter, within a period not exceeding one month from the end of that quarter.
It may also authorize the payment of the tax by monthly deposits in the cases it determines and the conditions it fixes.
It may also be disposed that the tax due for transactions carried out during the last reporting period of the calendar year must be paid before the expiry of that year. It regulates the application of this provision.
It may obligate the subject-matter to report annually to the administration, in the manner it indicates, for each client established in a country with which Belgium has entered into a mutual assistance agreement with respect to revenue taxes, the total amount of deliveries and benefits provided to that customer in the previous year.
It may provide for other obligations to ensure accurate tax collection and to avoid fraud. "
Art. 32. In the same Code, an article 53decies is inserted as follows:
"Art. 53decies. § 1er. Billing is subject to the applicable rules in the Member State in which the delivery of goods or services is deemed to be carried out in accordance with the provisions of heading V of Directive 2006/112/EC.
Derogation from paragraph 1er, the billing is subject to the applicable rules in the Member State in which the supplier or provider has established the seat of its economic activity or has a permanent establishment from which the delivery or delivery is made, or, in the absence of such a seat or a permanent establishment, the rules applicable in the Member State in which the supplier or provider has his or her home or habitual residence, where:
1° the supplier or provider is not established in the Member State in which the delivery of goods or the provision of services is deemed to be carried out in accordance with the provisions of heading V of Directive 2006/112/EC or its permanent establishment in that Member State does not participate in the delivery or delivery within the meaning of section 192bis of that directive, and that the tax debtor is the recipient of the delivery of goods or the provision of services.
However, in this case, where the purchaser or lessee itself issues the invoice, paragraph 1er applies;
2° the delivery of goods or the provision of services is deemed not to be carried out in the Community.
§ 2. The King regulates the application of articles 53 to 53octies and 53decies, § 1er. It may set the rules for issuing invoices and take measures to simplify invoices. "
Art. 33. In section 54 of the same Code, replaced by the Act of 28 December 1992, paragraph 1er, is replaced by the following:
"Without prejudice to the powers conferred on him by sections 51 to 53decies, the King shall rule on the terms that the tax base and the amount of the tax shall be rounded, the method of payment of the tax, the mentions that must contain the invoices issued by the subject-matter, the books and documents that the subject-matter and legal persons not subject to pay shall hold or establish and present, the obligations of the contractors of the tax-holders of the tax-offers "
Art. 34. In article 54bis, § 1er, of the same Code, inserted by the Act of 28 December 1992 and amended by the Royal Decree of 22 December 1995, paragraph 1er, is replaced by the following:
« § 1er. Any person who is subject shall keep a record of the goods that he or she has sent or transported, or that have been shipped or transported on his or her behalf, to another Member State for the purposes of operations referred to in 12bis, paragraph 2, 4° to 6°. » .
Art. 35. In section 58 of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 29 December 1992, the Act of 25 May 1993, the Royal Decrees of 23 December 1994 and 8 October 1999 and the Programme Law of 20 July 2006, the following amendments are made:
(a) in § 1er, paragraph 2, the words "in Article 15, § 2, paragraph 2, 3," are replaced by the words "in Article 14, § 4";
(b) in § 4, 7°, paragraph 4, the words "see Article 60, § 1er"are replaced by the words "see Article 60, § 4";
(c) in § 4, the 8° is replaced by the following:
"8° the subject-reseller may not disclose separately on the invoice that it issues, on any other document in lieu of or on any rectificative document that it establishes, the tax relating to the deliveries of goods that it submits to the particular taxation regime of the profit margin; "
Art. 36. Section 60 of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 23 December 1994, the Act of 28 January 2004 and the Act of 27 December 2005, is replaced by the following:
"Art. 60. § 1er. Any subject is required to keep copies of the invoices issued by himself, the purchaser or the lessee or, in his or her name and on his or her behalf, by a third party.
Any person is required to keep the invoices received.
§ 2. Provided that all invoices and copies of invoices referred to in § 1 are made available to the administration that has the value added tax in its duties without undue delay,er, the subject may determine the location of the subject.
Derogation from paragraph 1erall copies of invoices issued by the subject-matters established in Belgium, either by themselves, or on their behalf by their contractor or by a third party, as well as all invoices received, must be kept in Belgian territory, when this storage is not made in an electronic format guaranteeing in Belgium full and online access to the data concerned.
§ 3. Invoices and copies of invoices referred to in § 1er shall be retained for seven years from 1er January of the year following their date of issuance.
§ 4. Books and other documents whose conduct, writing or issuance are prescribed by this Code or pursuant to this Code shall be retained by persons who have held, prepared, issued or received them for seven years from 1er January of the year following their closure if it is books, their date if it is other documents or the year in which the right to deduction was born in the situations referred to in Article 58, § 4, 7°, paragraph 2, if it is the documents referred to in Article 58, § 4, 7°, paragraph 4.
The same obligation lies with non-subscribed legal persons and persons established in Belgium in respect of invoices or documents taking place in respect of intra-community acquisitions of goods or purchases made abroad, books and accounting documents, contracts, documents relating to the order of services and goods delivery, the shipping, the delivery and delivery of goods, the excerpts of account, other documents,
By derogation from paragraph 2, with respect to documentation relating to the analysis, programming and operation of computerized systems, the retention period takes place from 1er January of the year following the last year in which the system described in this documentation was used.
The King may extend the retention period referred to in paragraph 1er and § 3 in order to ensure the control of the revisions of the deductions that are carried out in accordance with Article 49, 2 and 3°. In cases that He determines and according to the terms and conditions that He fixes, He may reduce the retention period for documents other than invoices and books.
§ 5. The authenticity of the origin, the integrity of the content and the legibility of an invoice, which it presents on paper or in electronic format, must be ensured from the time of its issuance and until the end of its retention period.
"Authority of origin" means the assurance of the identity of the supplier or the issuer of the invoice.
The "content integrity" means that the content prescribed by the rules applicable to the invoice has not been changed.
Each conditioner determines how the authenticity of the origin, integrity of the content and legibility of the invoice are ensured. Any management control that establishes a reliable audit trail between an invoice and a delivery of goods or a service provision is likely to provide this assurance.
§ 6. Invoices must be kept either in an electronic format or on paper.
The preservation of an invoice in an electronic format means a storage by means of electronic data retention equipment including digital compression.
Conservation must ensure the authenticity of the origin and integrity of the contents of these invoices. "
Art. 37. Section 61 of the same Code, replaced by the Act of 28 December 1992 and amended by the Acts of 7 March 2002 and 28 January 2004, the Programme Act of 27 April 2007 and the Act of 26 November 2009, is replaced by the following:
"Art. 61. § 1er. Any person is required to communicate, without displacement and without undue delay, any requisition of the administration that has the value-added tax in his or her powers, books, invoices, copies of invoices and other documents or their copies to be retained in accordance with section 60, to the effect of verifying the exact collection of the tax on his or her behalf or on the charge of third parties.
With respect to the T.V.A. unit within the meaning of Article 4, § 2, the communication of books, invoices and other documents in accordance with paragraph 1er, shall be carried out by the representative designated by the other members to exercise, on their behalf and on their behalf, the rights and obligations of that Unit. The administration that has the value added tax in its responsibilities may nevertheless require that the communication referred to in paragraph 1er, is made by the member of the T.V.A. unit for books, invoices and other documents that concern him.
÷ for control purposes, where a subject keeps, in an electronic format guaranteeing online access to the data referred to in section 60, the invoices and copies of invoices that it issues or receives, the administration that has the value added tax in its powers has the right to access these invoices and copies of invoices, to download them and to use them, when that subject is established in Belgium or when the tax is due. The competent authorities of another Member State have the same powers when the tax is due in that Member State.
For books, invoices and other documents retained in an electronic format, this administration has the right to have the data recorded on computer supports readable and intelligible. It may also require the person referred to in paragraph 1er to make, in the presence of these agents, and on their equipment, copies, in the format they wish, of all or part of the aforementioned data, as well as the computer processing deemed necessary to verify the exact tax collection.
Where this is necessary for control purposes, the administration that has the value-added tax in its powers may require, for some or in some cases, for invoices made in a language other than one of the national languages, a translation into one of these national languages of invoices relating to delivery of goods or services that take place in Belgium in accordance with articles 14, 14bis, 15, 21bis, as well as those issued by Belgium
The subject referred to in Article 50 § 1erParagraph 1er, 3°, which has not made an accredited representative, as well as the subject referred to in Article 50, § 3, which is not established in Belgium, are required to make known to the administration that has the value added tax in its powers, an address in Belgium where books, invoices, copies of invoices and other documents, referred to in paragraph 1er shall be communicated to any requisition of the officers of that administration.
The paragraph is not applicable to the Statistics and Economic Information Directorate and the Economic and Social Institute of the middle classes, with respect to the individual information collected.
§ 2. The administration that has the value-added tax in its responsibilities has the right to retain, against the issuance of an acknowledgement of receipt, books, invoices, copies of invoices and other documents or their copy that a person must maintain in accordance with section 60, whenever it considers that such books, documents or copies establish or assist in establishing the debit of a tax or fine to his or her charge or the charge of third parties.
This right does not extend to books that are not fenced. When these books are kept in an electronic format, the above-mentioned administration has the right to obtain copies of these books in the form it wishes. "
Art. 38. In article 62bis of the same Code, inserted by the law of 28 December 1992 and amended by the law relating to litigation in tax matters of 15 March 1999 and the law-programme of 20 July 2006, the words "vised in article 60, § 1erParagraph 1er"are replaced by the words "seeed in Article 60, § 4, paragraph 1er".
Art. 39. ÷ section 64, of the same Code, as amended by the Act of 22 December 1989, the following amendments are made:
1° in § 3, the words "vised in § 1er or § 2 are replaced by the words "see §§ 1er or 2";
2° in § 4, paragraph 2 is replaced by the following:
"The owner of a building to which this provision applies is required to keep, for a period of five years from the date of service of the cadastral income, construction invoices, and the plans and specifications of the building. It shall communicate to any requisition of the officers responsible for the control of the value added tax. ÷ lack of communication, the tax is, until proven otherwise, deemed not to have been paid to the chief of services for which invoices have not been filed. »;
3° in § 4 the Dutch text of paragraph 3 is replaced by the following:
"Uiterlijk binnen drie maanden vanaf de datum van de betekening van het kadastrale inkomen moet de eigenaar bovendien een aangifte Indienen, bij de ambtenaar aangewezen door de minister van Financiën, die een omstandige opgave bevat van de vochtor het bouwen »;
4° the article is supplemented by § 5 as follows:
Ҥ 5. Unless otherwise proven, the delivery of a property is presumed to be made at a time when the property ceases to exist in the store, workshop, repository or any other facility available to the supplier in Belgium. "
Art. 40. ÷ section 66, of the same Code, as amended by the Acts of 28 December 1992 and 28 January 2004, the following amendments are made:
1° in paragraph 1er, the words "delivery" are replaced by the words "establishment";
2° in paragraph 2, the word "delivered" is replaced by the word "emis".
Art. 41. In Article 70, § 2, of the same Code, amended by the Acts of 28 December 1992 and 22 July 1993 and the Royal Decree of 20 July 2000, paragraph 1er is replaced by the following:
Ҥ2. Where the invoice or document taking place, the issuance or establishment of which is prescribed by sections 53, 53decies and 54, or by the orders made pursuant to these sections, has not been issued or established or contains inaccurate indications as to the identification number, in the name or address of the parties concerned to the transaction, the nature or quantity of the goods delivered or the services provided, "
Art. 42. In article 73bis, paragraph 1er, of the same Code, inserted by the law of 10 February 1981 and amended by the law relating to tax provisions of 4 August 1986, the royal decree of 20 July 2000, the programme law of 27 December 2006 and the law of 20 September 2012, the words "will have committed a false in public, commercial or private writings, or that has made use of such a false" are replaced by the words "will have committed a false in public, commercial or §er, Book II of the Criminal Code, or which has made use of such falsehood".
Art. 43. This Act comes into force on 1er January 2013.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 17 December 2012.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
S. VANACKERE
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
Documents of the House of Representatives:
53-2450 - 2012/2013:
Number 1: Bill.
No. 2: Amendments.
Number 3: Report
No. 4: Text adopted by the commission.
No. 5: Text adopted in plenary and transmitted to the Senate.
Full report: 28-29 November 2012.
Documents of the Senate:
5-1865 - 2012/2013:
Number 1: Project referred to in the Senate.
No. 2: Amendments
Number three: Report.
No. 4: Decision not to amend.
Annales of the Senate: December 6, 2012.