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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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2012003385&caller=list&article_lang=F&row_id=1400&numero=1416&pub_date=2012-12-21&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2012-12-21 Numac: 2012003385 SERVICE PUBLIC FÉDÉRAL FINANCES 17 December 2012. -Act to amend the Code of the tax on the value added (I) (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
S. 2. this Act essentially transposes Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of the value added tax as regards the rules of billing.
S.
(3A in article 1, of the Code of tax on the value added, as last amended by the Act of April 14, 2011, the following changes are made: a) in the introductory sentence of § 11, "15, § 2, paragraph 2, 3 °" shall be replaced by the words "14, § 4";
(b) article is supplemented by articles 12 and 13 worded as follows: ' ' § § 12 12
For the purposes of this Code, shall mean: 1 ° "fait Générateur de tax": the fact by which are carried out the necessary legal conditions for the chargeability of the tax;
2 ° "chargeability of tax": the right that Treasury can assert under the Act, at a given moment, from the person liable for payment of the tax, even though payment may be deferred.

§ 13. For the purposes of this Code, shall mean: 1 ° "invoice": any document or message on paper or in electronic format which satisfies the conditions laid down by the Code and taken orders for execution.
2 ° "electronic invoice": the invoice contains the information required by the Code and taken orders for his execution and that has been emitted and received in an electronic form, whatever it is. ».
S. 4. in chapter III, section 1, of the same Code, before section 9, it is inserted a 1st sub-section, entitled: "sub-section 1. Property and transactions referred".
S. 5 article 10, of the same Code, replaced by the law of 28 December 1992 and amended by the royal decree of 22 December 1995, is replaced by the following: «art.» 10 § 1. Is considered as a supply of goods, the transfer of the right to dispose of tangible property as owner.
These include the implementation of an asset at the disposal of the purchaser or assignee in execution of a contract, conveyance or declarative.
§ 2. Is also considered as a supply of goods: has) transmission, with payment of an indemnity, the ownership of property pursuant to a request made by the public authority or on its behalf and, more generally, by virtue of a law, a decree, an order, an order or Bylaw;
(b) the physical delivery of a property under a contract which provides for the hire of goods for a certain period or the time sale of a property, with the clause that the property is normally acquired at the latest upon payment of the final deadline;
(c) the transmission of a property under a commission for the purchase or sale contract).
§ 3. Is still regarded as a delivery within the meaning of § 1, made for consideration, the furnishing of a well-made consumption loan and restitution made pursuant to such a ready. ».
S. 6. article 12 bis of the Code, as last amended by the law of December 29, 2010, is replaced by the following: «art.»
12bis. includes a supply of goods for consideration, the transfer by a taxable person of property of its undertaking to another Member State.
Is considered to be a transfer to another Member State, any shipping or transport of movable body carried out by the taxable person or on his behalf, outside Belgium but in the community, for the purposes of his business other than the needs of one of the following: 1 ° the supply of the goods by the taxable person within the territory of the Member State where the installation or Assembly under the conditions laid down in article 14 is performed § 3, or in the Member State of arrival of the dispatch or transport under the conditions laid down in article 15, §§ 1 and 2;
2 ° the supply of the goods made by the taxable person under the conditions provided for in article 14, § 4;
3 ° the supply of the goods made by the taxable person within the territory of the country under the conditions laid down in articles 39, § 1, 39bis and 42, §§ 1, 2 and 3;
4 ° provision of a service performed for the taxable person and intended areas of expertise or work on it though, materially executed on the territory of the State member of arrival of the dispatch or transport of the goods, provided that the good, after expertise or work, be returned to that taxable person in Belgium where they were initially dispatched or transported;
5 ° the temporary use of such property, on the territory of the Member State of arrival of the dispatch or transport of the goods, for the purposes of supply for services performed by the taxable person established in Belgium;
6 ° the temporary use of this property, for a period which may not exceed 24 months, within the territory of another Member State within which the importation of the same property from a third country, for temporary use, would benefit from the regime of temporary admission in total exemption from import duties;
7 ° the delivery of gas via a system of natural gas located on the territory of the community or any network connected to such a system, the delivery of electricity or the delivery of heat or cold through networks of heating or cooling, under the conditions laid down in article 14bis.
However, when one of the conditions to which shall be subject the benefit of the provisions of paragraph (2) ceases to be fulfilled, the property is considered as being transferred to another Member State. In this case, the transfer occurs at the point where the condition ceases to be fulfilled. ».
S. 7. in chapter III, section 1, of the same Code, before section 14, it is inserted a subsection 2, comprising articles 14, 14A and 15, entitled: 'sub-section 2. Place of the supply of goods.
S. 8. article 14 of the same Code, repealed by Act of 27 December 1977, is restored in the following wording: «art.» 14 § 1. When the property is not dispatched or transported, the place of delivery is deemed to be the place where the goods are located at the time of delivery.
§ 2. When the good is shipped or transported by the supplier, the purchaser or by a third party, the place of delivery is deemed to be the place where the goods are at the time when dispatch or transport to the purchaser.
By way of derogation from paragraph 1, where the place of departure of the dispatch or transport of the goods is in a third territory or a third country, the place of supply by the person in the head of the tax due on importation is regularly paid as well as the place of any subsequent supplies shall be deemed to be in the Member State of importation of the goods.

§ 3. When the goods dispatched or transported by the supplier, the purchaser or by a third party, is installed or mounted by the vendor or on his behalf, the place of delivery is deemed to be the place where the installation or Assembly is carried out.
§ 4. When the delivery of goods is performed on a vessel, an aircraft or a train and during the part of a transport of passengers effected within the community, the place of delivery is deemed to be place of departure of the transport of passengers. ».
S. 9. in the same Code, it is inserted an article 14 bis as follows: «art.» 14bis. in the case of deliveries of gas through a system of natural gas located on the territory of the community or any network connected to such a system, supplies of electricity or supplies of heat or cold through heating or cooling networks, the place of delivery shall be deemed to be: has) to the place where the purchaser has established the seat of his economic activity, or a permanent establishment for which the goods are supplied. ÷ defect of such a place or a such permanent establishment, the delivery is deemed to be instead of domicile or habitual residence, when that purchaser is a taxable person whose main activity, in relation to the purchase of gas, electricity and heat or cold is to resell these goods, with the consumption of these goods is negligible;
(b) at the place where the purchaser and actually consumes these goods when it comes to deliveries to the a). When all or a portion of these assets is not actually consumed by the purchaser, those non-consumed goods shall be deemed have been used and consumed at the place where he has established his business or has a permanent establishment for which the goods are supplied. In the absence of such seat or fixed establishment, he is deemed to have used and consumed the goods at the place where he has his permanent address or usually resides. ».
S. 10. article 15 of the Code, as last amended by the law of December 29, 2010, is replaced by the following: «art.» 15 § 1.
By way of derogation from article 14, § 2 and excluding supplies of goods subject to the special tax arrangements provided for in articles 312-341 of Directive 2006/112/EC, the place of supply of goods dispatched or transported to Belgium, by the supplier or for his account, from another Member State, shall be deemed to lie in Belgium when the delivery of goods is

performed for a taxable person or a non-taxable legal person benefiting from the derogation provided for in article 25B, § 1, paragraph 2, or for any other non-taxable person and goods other than new means of transport within the meaning of article 8bis, § 2, and are not installed or installed by the vendor or on his behalf.
However, when the delivered goods other than products subject to excise duty, paragraph 1 does not apply to supplies of goods: 1 ° in the limit or up to a maximum of a total, excluding value added tax, not exceeding, in the course of a calendar year, 35,000 euros, and 2 ° provided that the total value, less value added tax deliveries of goods other than products subject to excise duty carried out during the previous calendar year did not exceed 35,000 euros.
The provisions referred to in paragraph 2 do not apply where the supplier has opted, in the Member State where it is established, so that instead of these deliveries is located in Belgium.
§ 2. By way of derogation from article 14, § 2 and excluding supplies of goods subject to the special arrangements for taxing the profit margin established by article 58 § 4, is deemed to be the place where the goods are at the time of arrival of the dispatch or transport to the purchaser, the place of supply of goods dispatched or transported by the vendor or on his behalf (, from Belgium to another Member State, when the conditions under 1 and 2 are met: 1 ° the delivery must: a) to wear on property other than a new means of transport within the meaning of article 8bis, § 2, that of products subject to excise duty and goods installed or assembled by the vendor or on account , and be carried out at destination of a non-taxable legal person or a taxable person who, in that Member State, benefits from particular farmers, or realizes that operations shall not eligible for deduction, on condition that, at the time of delivery, these persons have not opted to submit to tax their intra-Community acquisitions or, at this moment the amount of these acquisitions does not exceed during the current calendar year the threshold below which these acquisitions are not subject to tax in the Member State responsible for these people or that the amount did not exceed the threshold in the previous calendar year;
(b) or bear on property other than new means of transport within the meaning of article 8bis, § 2, and that goods installed or assembled by the vendor or on his behalf, be made to any other person not subject;
2 ° the amount of deliveries by the supplier to this Member State exceeded during the preceding calendar year or exceeds the threshold laid down by that Member State in application of article 34 of Directive 2006/112/EC during the calendar year in progress at the time of delivery.
This condition of threshold does not apply: a) in the situation referred to in paragraph 1, 1 °, b), for products subject to excise duty;
(b) where the supplier has opted for that instead of these deliveries is situated in the Member State of arrival of the dispatch or transport of the goods.
This option covers a period of at least two calendar years. The King determines the procedures for the exercise of this option.
§ 3. When, in situations referred to in §§ 1 and 2, so the delivered goods are dispatched or transported from a third party or a third country territory and imported by the supplier into one Member State other than that of arrival of the dispatch or transport to the purchaser, they are regarded as having been dispatched or transported from the Member State of importation. ».
S. 11. in chapter III, section 1, of the same Code, before article 16, it is inserted a subsection 3, entitled: "sub-section 3. Chargeable event and chargeability of tax.
S. 12. article 16, of the same Code, replaced by the law of 28 December 1992 and amended by the programme act of December 23, 2009, is replaced by the following: «art.» 16 § 1. For supplies of goods, the chargeable tax intervenes and the tax shall become chargeable at the time when the delivery of goods is carried out.
Delivery is made at the time where the property is put at the disposal of the purchaser or assignee.
When the goods are at the disposal of the purchaser or assignee before the conclusion of the contract or when he remained in the possession of the seller or the assignor after the conclusion of the contract, the delivery is considered to be made at the time when the contract effect.
When the issue involves shipping or transport of the goods by the supplier or for his account, the time of delivery is the arrival of the dispatch or transport to the purchaser or assignee, unless the property is installed and fitted by the vendor or on his behalf, in which case this time is that where the installation or Assembly is finished.
§ 2. By way of derogation to the § 1, paragraph 1, supplies of goods, excluding the deliveries referred to in article 10, § 2, b), which give rise to statements of account or successive payments are considered as carried out at the end of each period to which relates a count or a payment.
Supplies of goods carried out continuously for a period of more than one calendar month and which concern goods shipped or transported from Belgium to another Member State and delivered in exemption from tax or transfer tax exemption to another Member State by a taxable person for the purposes of his business , under the conditions laid down in article 39bis are considered to be made at the end of each calendar month until that delivery is terminated.
The transfers of property referred to in article 1, § 9, as well as constitutions, assignments or retrocession of rights in rem within the meaning of article 9, paragraph 2, 2 °, on such assets are considered as carried out no later than at the expiration of the time limit provided for in article 44, § 3, 1 °. ».
S. 13 article 17, of the same Code, replaced by the law of 28 December 1992 and amended by the Act of 28 January 2004, is replaced by the following: «art.» 17 § 1. When the price is cashed, in whole or in part, before the time the delivery is made, the tax becomes chargeable at the time of receipt, to a maximum of the amount collected.
§ 2. By way of derogation to the § 1 and article 16, § 2, paragraph 1, the tax shall become chargeable for supplies of goods effected under the conditions laid down in article 39bis, upon issuance of the invoice.
The tax becomes payable on the fifteenth day of the month following that during which the chargeable, if no invoice has been issued before that date.
§ 3. With regard to supplies of personal property made by a taxable person who, usually, to book property to private individuals, and for which he has no obligation to issue an invoice, tax shall become chargeable as and as of the receipt of the prize or the grants referred to in article 26, paragraph 1. ».
S.
14. in chapter III, section 2, of the same Code, prior to article 18, it is inserted a 1st sub-section, entitled: «sub-section. 1st. Supply of services covered.
S. 15. in chapter III, section 2, of the same Code, before article 21 it is inserted a subsection 2, entitled: 'sub-section 2. Place of supply of services ".
S.
16. in chapter III, section 2, of the same Code, before section 22, it is inserted a subsection 3, entitled: "sub-section 3. Chargeable event and chargeability of tax.
S. 17 article 22, of the same Code, replaced by the law of 28 December 1992 and amended by the royal decree of 27 May 1997 and the laws of January 28, 2004 and November 26, 2009, is replaced by the following: «art.» 22 § 1. For the supply of services, the tax chargeable intervenes and the tax shall become chargeable at the time when service delivery was made.

§ 2. By way of derogation to the § 1, supplies of services which give rise to statements of account or successive payments, are considered as carried out at the end of each period to which a count or a payment relates.
Supplies of services for which tax is payable by the lessee of services under article 51, § 2, paragraph 1, 1 °, which take place on a continuous basis over a period greater than one year and which do not give rise to statements of account or payments during that period are regarded as carried out at the end of each calendar year until he put an end to the provision of services.
».
S. 18. in the same Code, it is inserted an article 22A as follows: «art.» 22A. when the price is cashed, in whole or in part, prior to the time where the provision of services is made, the tax becomes chargeable at the time of receipt, to a maximum of the amount collected.
In what concerns the supply of services by a taxable person which usually provides services to individuals, and for which he has no obligation to issue an invoice, tax shall become chargeable as and as of the receipt of the prize or the grants referred to in article 26, paragraph 1. ».
S. (19 ÷ article 25B, § 1, of the same Code, as last amended by the law of December 29, 2010, the following changes are made: a) in paragraph 1, the words "in article 15, § 2, paragraph 2, 2 °, or § 4" shall be replaced by the words "in articles 14, § 3, 14A and 15 § 1";

(b) in paragraph 2, 4 is replaced by the following: "4 ° intra-Community acquisitions of second-hand goods, works of art, collection of ancient times and means of transport when vendor is a taxable dealer acting as such and the property acquired has been subject to the tax, in the Member State of departure of the dispatch or transport in accordance with the special arrangements provided for in articles 312 to 332 of Directive 2006/112/EC or where the vendor is an organiser of sales by public auction acting as such and the property acquired other that a means of transport has been subject to the tax, in the Member State of departure of the dispatch or transport, in accordance with the special scheme provided for in articles 333-341 of Directive 2006/112 / EC. ".
S. 20. article 25sexies of the Code, inserted by the Act of 28 December 1992, is replaced by the following: «art.» 25sexies. § 1.
The operative event for the tax comes at a time where the intra-Community acquisition of goods is effected.
The intra-Community acquisition of goods shall be deemed to have been made at the time where, in accordance with article 16 delivery to the Interior of the country of similar goods shall be regarded as made.
§
2. The tax becomes payable upon issuance of the invoice in accordance with article 17, § 2, paragraph 1.
The tax becomes payable on the fifteenth day of the month following that during which the chargeable, if no invoice has been issued before that date. ».
S.
21. article 25septies of the Code, inserted by the Act of 28 December 1992, is repealed.
S.
22. article 27, of the same Code, replaced by the law of 28 December 1992 and amended by the Act of 30 October 1998, is replaced by the following: «art.» 27 § 1. When information for determining the taxable amount on importation are expressed in the currency of a third country or of a State Member 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. Where information for determining the taxable amount of one transaction other than an import of goods, are expressed in the currency of a third country or of a Member State which has not adopted the euro, the exchange rate applicable for the conversion between this currency and the euro is: 1 ° the last current callsign of the euro published by the Central Bank European;
2 ° for currencies including the European Central Bank does not publish a current callsign, the last indicative price of the euro published by National Bank of Belgium.
When an exchange rate is agreed between the parties, or that it is stated in the contract, the invoice or on the document which takes place, and that the price actually paid is in accordance with this rate, this conventional rate is taken into account.

§ 3. When elements used to determine the basis of the provision of services referred to in article 58bis taxation, are expressed in the currency of a third country or of a Member State which has not adopted the euro, the exchange rate applicable for the conversion between this unit and the euro is, by way of derogation from paragraph 2, the rate of exchange prevailing the last day of the taxable period declared published by the European Central Bank for the day in question, or failing the next day of publication. ».
S. 23. in article 34, of the same Code, replaced by the law of 28 December 1992 and amended by the royal decree of 22 December 1995 and the Act of 30 October 1998, the following changes are made: a) § 4 is repealed;
(b) § 5 former, becoming § 4, is replaced by the following: "§ § 4 4» The King defines the notion of first place of destination referred to in paragraph 2, paragraph 1, 2 °. » .
S. 24. in article 38, § 1, of the same Code, replaced by the law of 28 December 1992 and amended by the Act of 28 January 2004, paragraph 2 is replaced by the following: "However, in the cases provided for in articles 17 and 22A, the rate applicable is that in force at the time when the tax becomes chargeable. '.
S. 25. in article 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 law of November 26, 2009, the following changes are made: has) in the § 1, 4 ° is replaced by the following: ' 4 ° supplies of goods to a traveller who is not established within the community. which took possession of these goods in Belgium and exports them in his personal luggage outside the community at the latest at the end of the third month following that during which the delivery took place. »;
(b) paragraph 3 is replaced by the following: "§ § 3 3» The King lays down the conditions to benefit from the exemptions referred to in §§ 1 and 2, and can therefor derogate from articles 16, § 1, 17, 22, § 1, and 22A. It can limit the exemption referred to the § 1, 4 °, and fixed the overall value by delivery to benefit from this exemption. It also determines the obligations and responsibility for the State of the intermediaries involved in transport on behalf of the seller, the service provider or the buyer or lessee who is not established in Belgium. ».
S. 26. in article 39quater, § 1, paragraph 2, of the same Code, inserted by the royal decree of November 10, 1996, the words "in articles 17, 22, 24 and 25septies" are replaced by the words "in articles 16, § 1, 17, 22, § 1, 22A, 24, and 25sexies".
S. 27. in article 40, § 1, 3 °, of the same Code, replaced by the law of December 29, 2010, the words "in article 15, § 2, paragraph 2, 4 °" are replaced by the words "in article 14 bis".
S. 28. section 51 of the same Code, replaced by the law of 28 December 1992 and amended by the decrees of 29 December 1992-December 22, 1995 and the laws of the March 7, 2002, January 28, 2004, December 5, 2004 and November 26, 2009, the following changes are made: has) in the § 1, 3 °, the phrase "It is liable to pay the tax at the time where it issues the invoice or document." is replaced by the phrase "it is liable to pay the tax at the time it issues the invoice or establishes the document. ";
(b) in paragraph 2, paragraph 1, 6 °, the words "of article 15, § 2, paragraph 2, 4 °" are replaced by the words "article 14 bis".
S. 29. A article 51bis, § 1, of the same Code, inserted by the law of 28 December 1992, the following changes are made: a) 1 °, "the issue is prescribed" shall be replaced by the words "the issue or the establishment is prescribed";
(b) to 2 °, the words "granted or" are replaced by the words "issued or established".
S. 30. in article 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: "§ § 2 2» (The taxable person making supplies of goods or provisions of services, other than those that are exempt under section 44 and other than those covered by points a) g) article 135, paragraph 1, of directive 2006/112/EC, is required to issue an invoice to the other party and to establish a copy or to ensure that such invoice and its copy are emitted and established in its name and on its account, by the other party or by a third party: 1 ° when he made a supply of goods or the provision of services to a taxable person or a moral person not subject;
2 ° when he made a supply of goods referred to in article 15, §§ 1 and 2, for any person not liable;
3 ° when he made a supply of goods referred to in article 39bis, paragraph 1, 2 °, for any person not liable;
4 ° when, before completing a delivery of goods or the provision of services referred to in 1 ° and 2 °, the tax is payable pursuant to sections 17, § 1, and 22A, paragraph 1, on all or part of the price of the transaction.
The issue of invoices by the other party in the name and for the account of the supplier or the provider, is authorized provided that there is a prior agreement between the two parties and that each invoice undergo a procedure of acceptance by the taxable person making the supply of goods or the provision of services.
Any document that modifies the original invoice and refers to them in a specific way and unequivocal is likened to an invoice.
The use of an electronic invoice is subject to the acceptance of the other party.
The King may impose on taxable persons an obligation to issue an invoice in respect of supplies of goods or of services other than those referred to in paragraph 1.

§ 3. As part of a unit VAT within the meaning of article 4, paragraph 2, the Member who provides goods or services to another Member, is required to issue a particular document and to establish a copy, or to ensure that these documents are issued or established in his name and for his account by the other party member or a third party When the invoice referred to in paragraph 2 has not been issued.
The conditions referred to in § 2, paragraph 2, apply when the document referred to in paragraph 1 is issued by the other party in the name and for the account of the Member who provides the goods or services.
The King may impose other obligations to ensure the correct collection of the tax and for the prevention of fraud.
».
S. 31. in article 53octies, of the same Code, the § 1, inserted by the law of 28 December 1992 and amended by the acts of 28 January 2004-November 26, 2009, is replaced by the following: "§ 1.» The King may authorize the categories of taxable persons designated by him, to make the declaration provided for in article 53, § 1, paragraph

1, 2 °, per quarter, per semester or per year.
It can allow the categories of taxable persons that it designates, don't drop, the conditions it sets, the Intrastat survey provided for in article 53sexies for each calendar quarter within a period not exceeding one month from the end of this quarter.
It may also authorize payment of the tax by monthly instalments in case it determines and conditions to be fixed.
It can also have the fee for transactions during the last reporting period of the calendar year must be paid before the end of this year. It sets detailed rules for the application of this provision.
It may require taxable persons to communicate annually to the administration in the way it says, for each customer established in a country with which the Belgium has concluded a convention on mutual assistance on the turnover tax, the total amount of the deliveries and services provided to the customer in the previous year.
It may provide other obligations to ensure the correct collection of the tax and for the prevention of fraud. ».
S. 32. in the same Code, it is inserted an article 53decies as follows: «art.» 53decies. § 1.
Billing is subject to the rules applicable in the Member State in which the supply of goods or the provision of services shall be deemed to be in compliance with the provisions of title V of Directive 2006/112/EC.
By way of derogation from paragraph 1, the invoicing shall be subject to the rules applicable in the Member State in which the supplier has established his business or has a fixed establishment from which the delivery or the rendering is performed, or, in the absence of such a place or a such permanent establishment, the rules applicable in the Member State in which the supplier or has his domicile or habitual residence When: 1 ° the provider or the provider is not established in the Member State in which the supply of goods or the provision of services shall be deemed to be in compliance with the provisions of title 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 article 192bis of this directive , and that the person liable to pay tax is the recipient of the delivery of goods or the provision of services.
However, in this case, when the customer makes himself the invoice, paragraph 1 applies;
2 ° the delivery of goods or the provision of services is deemed not to be made in the community.
§ 2. The King rule the detailed rules for the application of articles 53 to 53octies and 53decies, § 1. It can set the rules of issue of invoices and invoices simplification measures. ».
S. 33. in article 54 of the same Code, replaced by the law of 28 December 1992, paragraph 1, is replaced by the following: 'without prejudice to the powers that give articles 51 to 53decies, the King rule the manner in which the tax base and the amount of the fee are rounded, the mode of payment of the fee, the particulars to be contained in the invoices issued by taxable persons , books and documents that taxable persons and non-taxable legal persons must keep or develop and submit, the obligations of the Contracting Parties of those liable to pay the tax and any other measures to ensure the payment of the fee. ».
S. 34. in article 54bis, § 1, of the same Code, inserted by the law of 28 December 1992 and amended by the royal decree of 22 December 1995, paragraph 1, is replaced by the following: "§ 1.»
Every taxable person shall keep a register of the goods he has dispatched or transported or which have been dispatched or transported on his account to another Member State for the purposes of the transactions referred to in article 12bis, paragraph 2, 4 ° to 6 °. » .
S. (35A article 58, of the same Code, replaced by the law 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 July 20, 2006, the following changes are made: a) in the § 1, 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 "referred to in article 60 § 1" are replaced by the words "referred to in article 60, § 4";
(c) in § 4, 8 ° is replaced by the following: "8 ° the taxable dealer may not appear separately on the invoice that it emits, on any other document in lieu thereof or on any amending document establishes, tax relating to supplies of goods that it submits to the special arrangements for taxing the margin;".
S. 36. article 60 of the Code, replaced by the law of 28 December 1992 and amended by the royal decree of 23 December 1994, the Act of 28 January 2004 and the law on various provisions of 27 December 2005, is replaced by the following: «art.» 60 § 1. Every taxable person shall keep copies of the invoices issued by himself, by the customer or, in his name and on his behalf, by a third party.
Any person is required to keep the invoices received.
§ 2. Provided that they put at the disposal of the authority having the value-added tax on the in charge, without undue delay, on any request on his part, all invoices and copies of invoices referred to the § 1, the taxable person may determine the place of conservation thereof.
By way of derogation from paragraph 1, all copies of invoices issued by taxable persons established in Belgium, either by themselves, either in their name and on their behalf by their party or a third party as well as all of the invoices they received, must be kept on the Belgian territory, when this conservation is not carried out in an electronic format guaranteeing full access in Belgium and online data.
§ 3. Invoices and copies of invoices referred to the § 1 must be kept for seven years from 1 January of the year following their date of issue.
§ 4. Books and other documents including the holding, writing or show are prescribed by this Code or in pursuance thereof shall be kept by persons who have held, erect, issued or received for seven years from 1 January of the year following their closure if it books, their date whether other documents or the year in which the right to deduct arose in situations referred to in article 58, § 4, 7 °, paragraph 2, if the documents referred to in article 58, § 4, 7 °, paragraph 4.
The same obligation to the taxable persons and legal persons subject, established in Belgium, in relation to invoices or documents serving as invoices relating to intra-Community goods or purchases acquisitions abroad, books and accounting documents, contracts, documents relating to the command of the benefits of services and supplies of goods, shipping delivery and delivery of goods, the account statements, records of payment and the other books and documents related to the activity.
By way of derogation from paragraph 2, with regard to the documentation analysis, programming and operation of systems, the retention period takes courses from January 1 of the year following the last year during which the system described in this documentation has been used.
The King may extend the retention period referred to in the paragraph 1 and § 3 ensuring control of the revisions of the deductions that shall be made in pursuance of section 49, 2 ° and 3 °. In case it determines and upon such terms as it sets, it can reduce the retention period of documents other than bills and books.
§
5. The authenticity of the origin, the integrity of the content and the legibility of an invoice, it presents itself on paper or in electronic format, must be guaranteed from the moment of its issue and until the end of its retention period.
'Authenticity of origin' means the assurance of the identity of the supplier or the issuer of the invoice.
"Integrity of content" means the fact that the content prescribed by the rules applicable to the invoice has not changed.
Each taxable person determines the manner in which the authenticity of the origin, the integrity of the content and the legibility of the invoice are assured. Any management control which establishes an audit trail reliable between an invoice and a supply of goods or provision of services, is likely to give this assurance.

§ 6. Invoices must be kept either in electronic format or on paper.
Means conservation of an invoice in electronic format, a conservation carried out by means of electronic equipment for storing data including digital compression.
Conservation must ensure the authenticity of the origin and integrity of the content of these bills. ».
S.
37. article 61, of the same Code, replaced by the law of 28 December 1992 and amended by the laws of the March 7, 2002 and January 28, 2004, the programme law of 27 April 2007 and the law of November 26, 2009, is replaced by the following: «art.» 61 § 1. Any person is required to communicate, without moving and without undue delay, upon request of the administration that the tax on the value added in his or her attributions, books, invoices, copies of invoices and other documents or their

copies to keep in accordance with article 60, at the effect of allowing to verify the correct collection of the tax dependant or dependants of third.
With regard to the VAT unit
within the meaning of article 4, § 2, communication books, invoices and other documents in accordance with paragraph 1, is carried out by the representative appointed by the other members to exercise, in their name and on their behalf, the rights and obligations of this VAT unit. The authority having the value-added tax on the in charge may nevertheless require the communication referred to in paragraph 1, is carried out by the Member of the VAT unit for books, bills and other documents that concern.
÷ for control purposes, when a taxable person keeps in an electronic format guaranteeing on-line access to the data referred to in article 60, invoices and copies of invoices that it emits or receives, the authority having the value-added tax on the in charge has the right to access these invoices and copies of invoices, to download and use where the taxable person is established in Belgium or when the tax is due in Belgium.
The competent authorities of another Member State have the same powers when tax is payable in that Member State.
For books, invoices and other documents preserved in electronic format, this administration has the right to communicate the data recorded on computer media legible and intelligible form. It may also require the person referred to in paragraph 1 to make copies, in the presence of these agents, and their equipment, in the format they want, of all or part of above data, as well as the processing deemed necessary for the correct collection of the tax audit.
When this is necessary for control purposes, the authority having the value-added tax on the in charge may require, for certain taxable persons or in some cases, for the invoices issued in one language other than one of the national languages, a translation in one of these national languages of invoices for supplies of goods or of services that take place in Belgium in accordance with articles 14 , 14A, 15, 21 and 21a, as well as those received by taxable persons established in Belgium.
The taxable person referred to in article 50, § 1, paragraph 1, 3 °, which did not approve a responsible representative, as well as the taxable person referred to in article 50, § 3, which is not established in Belgium, are required to publicize the authority having the value-added tax on the in charge, an address in Belgium where records, books, invoices, copies of invoices and other documents referred to 1 paragraph will be communicated to request officials of this administration.
The paragraph is not applicable to the Directorate General statistics and economic Information and the Institute economic and social of the middle classes, for what concerns the individual information collected.
§ 2. The authority having the value-added tax on the in charge has the right to withhold, against issuance of an acknowledgement of receipt, books, invoices, copies of invoices and other documents or their copies that a person must keep under article 60, whenever it deems that such books, documents or copies establish or contribute to establish the debition of a tax or a fine dependant or dependants of third parties.
This right does not extend to the books that have not been closed. When these books are kept in an electronic format, the above administration has the right to provide copies of these books in the form in which it wishes to. ».
S. 38. in article 62A of the same Code, inserted by the law of 28 December 1992 and amended by the law on litigation in tax matters of 15 March 1999 and the programme law of July 20, 2006, the words "referred to in article 60, § 1, paragraph 1" are replaced by the words "referred to in article 60, § 4, paragraph 1".
S. 39 ÷ article 64, of the same Code, as amended by the law of 22 December 1989, the following changes are made: 1 ° in § 3, the words "referred to the § 1 and § 2" are replaced by the words "referred to in §§ 1 or 2";
2 ° in § 4, paragraph 2 is replaced by the following: "the owner of a vessel to which this provision applies shall keep, for a period of five years from the date of service of the cadastral income, invoices relating to the construction, as well as the plans and the specifications of the building.
It must communicate to any requisition officers of the control of the value added tax.
÷ lack of communication, the tax shall, until the contrary is proved, be considered not have acquitted the head of services for which invoices have not been produced. »;
3 ° in § 4 the Dutch text of article 3 is replaced by the following: «Uiterlijk binnen drie maanden vanaf datum van betekening van het kadastrale inkomen moet kachels bovendien een aangifte indienen bij ambtenaar aangewezen de minister van financiën, die een omstandige opgave bevat van voor het bouwen ontvangen facturen belasting toegevoegde waarde over waarop in rekening werd gebracht. ';
4 ° article is supplemented by § 5 worded as follows: ' ' § § 5 5 Unless proved otherwise, the delivery of a good is presumed be made at the time where the property cease to exist in the store, the workshop, the deposit or any other facility available to the supplier in Belgium. ».
S. 40 ÷ article 66, the same Code, as amended by the laws of the December 28, 1992 and January 28, 2004, the following changes are made: 1 ° in the paragraph 1, the words 'issuance' shall be replaced by the words "the establishment".
2 ° in paragraph 2, the word "granted" is replaced by "issued".
S. 41. in article 70, § 2, of the same Code, as amended by law of December 28, 1992 and 22 July 1993 and the royal decree of 20 July 2000, paragraph 1 is replaced by the following: "§ § 2 2» When the invoice or document in in lieu, which the issue or the establishment is prescribed by articles 53, 53decies and 54, or orders made pursuant to these articles, has not been issued or established or it contains incorrect information as to the identification number, the name or the address of the parties interested in the operation, the nature or the quantity of the delivered goods or provided services the price or its accessories, it is incurred a fine equal to twice the tax due on the transaction, with a minimum of 50 euros. ».
S. 42. in article 73bis, paragraph 1, of the same Code, inserted by the law of 10 February 1981 and amended by the law on tax provisions of August 4, 1986, the royal decree of 20 July 2000, the programme act of 27 December 2006 and the Act on September 20, 2012, the words "will have committed a fake public records, trade or private ", or who will have made use of a such fake" are replaced by the words "will have committed a forgery in public writings, commercial or private, or computer science referred to in article 210bis, § 1, of book II of the penal Code, or who will have made use of such false".
S. 43. this Act comes into force on January 1, 2013.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels, December 17, 2012.
ALBERT by the King: the Deputy Prime Minister and Minister of finance, S. VANACKERE sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note records of the House of representatives: 53-2450-2012/2013: No. 1: Bill.
No. 2: amendments.
No. 3: Report No. 4: text adopted by the commission.
No. 5: Text adopted in plenary meeting and transmitted to the Senate.
Full record: 28-29 November 2012.
The Senate documents: 5-1865-2012/2013: No. 1: project mentioned in the Senate.
No. 2: Amendments No. 3: report.
No. 4: Decision not to amend.
Annals of the Senate: 6 December 2012.