7 MARCH 2002. - Act to amend sections 50, 51, 51 bis, 53quater, 53quinquies, 53sexies, 55 and 61 of the Value Added Tax Code

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. Section 50 of the Value Added Tax Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 29 December 1992, is replaced by the following provision:
"Art. 50. § 1^er. The administration of the T.V.A., registration and domains assigns an identification number to the value added tax including the letters BE:
1° to any subject established in Belgium, with the exception of the subject-matter referred to in sections 8 and 8 bis, of the subject-matter that benefit from the plan provided for in section 56, § 2, and of the subject-matter that only perform deliveries of goods or services that do not allow them to deduct;
2° to non-subscribed legal persons and, by derogation from 1°, to those subject to the plan provided for in section 56, § 2, and to those subject to the provision of goods or services only that afford them no right to deduction:
(a) when they declare, in accordance with Article 53 bis, § 1^ermake an intra-community acquisition of property following which the threshold of 11.200 EUR referred to in Article 25ter, § 1^er(b) is exceeded;
(b) when they opt, in accordance with Article 25ter, § 1^erparagraph 3, for the taxation of all their intra-community acquisitions of property;
3° to any non-established subject in Belgium who carries out operations under the Code that open a deduction right and for which he is liable for the tax in Belgium under sections 51 and 52.
Subjects who benefit from the plan provided for in section 57 may only use their number validly to make intra-community acquisitions of goods other than goods subject to access, if they have made the declaration referred to in paragraph 1^er, 2°, a), or exercised the option referred to in paragraph 1^er, 2°, b).
Persons to whom an identification number is assigned in the situation referred to in paragraph 1^er, 2°, a), validly use this number for intra-community acquisitions of goods that they carry out from the date on which the threshold was exceeded and until December 31 of the following calendar year. If the threshold is exceeded in the last year and, if applicable, in the following years, they validly use this number until December 31 of the year following the year in which the threshold was last exceeded.
§ 2. A value-added tax identification number may also be assigned to other taxpayers. »
Art. 3. In Article 51, § 2, of the same Code, replaced by the Royal Decree of 29 December 1992 and amended by the Royal Decree of 22 December 1995, the following amendments are made:
(a) in § 2, 1°, the words "established outside Belgium" are replaced by the words "not established in Belgium";
(b) in § 2, 1°, (b), the words "in accordance with Article 50, § 1^er," are replaced by the words "under a number including the letters BE,"
(c) at the end of § 2, 4°, the point shall be replaced by a semi-point;
(d) § 2 is supplemented as follows:
"5° by the co-contractor established in Belgium who is required to deposit a declaration referred to in Article 53, paragraph 1^er, 3°, or by the co-contractor who, being not established in Belgium, has appointed a responsible representative in accordance with Article 55, § 1^er or § 2, where the operation, delivery of goods or service delivery, is carried out by a conditioner that is not established in Belgium, that the transaction is taxable in the country and that it is not referred to in 1° and 2° of that paragraph, nor exempted or exempted from the tax under sections 39 to 44bis. »
Art. 4. In article 51bis, § 3, of the same Code, inserted by the Royal Decree of 22 December 1995, the words "51, § 1^er, 1° and 2°, § 2, 3° and 4°, are replaced by the words "51, § 1^er, 1° and 2°, § 2, 3°, 4° and 5°".
Art. 5. Section 53quater of the same Code, replaced by the Royal Decree of 29 December 1992, is replaced by the following provision:
"Art. 53quater. § 1^er. Individuals identified with the value added tax in accordance with section 50 are required to communicate their identification number to their suppliers and customers.
However, this communication is optional when the person identified with the value added tax in accordance with section 50 receives a service provision referred to in section 21, § 3, 2°, b, 3°bis, 3°ter, 4°bis, 4°ter or 8°.
In addition, those who benefit from the plan provided for in section 57 may not disclose their identification number to the value-added tax to their suppliers when making intra-community acquisitions of non-acise goods, if they have not exceeded the threshold of 11.200 EUR referred to in section 25ter, § 1^er, paragraph 2, 2°, or if they have not exercised the right of option provided for in Article 25ter, § 1^erParagraph 3.
§ 2. Subjects who, not established in Belgium, have accredited a responsible representative in accordance with Article 55 § 1^er or § 2, or which are represented by a person previously authorized in accordance with Article 55, § 3, shall, in addition, for the transactions that they carry out or are provided to them in Belgium, communicate to their customers or suppliers the name or name and address of their representative in Belgium or of the person previously authorized to represent them. »
Art. 6. Section 53quinquies of the same Code, inserted by the Act of 28 December 1992, is replaced by the following provision:
"Art. 53quinquies. Subjects identified to the value added tax in accordance with section 50, § 1^erParagraph 1^er, 1° and 3°, the subject-matter referred to in section 56, § 2, the subject-matter that, being not established in Belgium, is represented for the transactions carried out in the country by a person previously authorized in accordance with section 55, § 3, and the other subject-matter not established in Belgium as referred to in section 50, § 2, shall be required to make known each year, to the administration of the tax »
Art. 7. Article 53sexies, § 1^er, of the same Code, inserted by the law of 28 December 1992 and amended by the Royal Decrees of 29 December 1992 and 22 December 1995, the words "1° and 3°, as well as those who, being not established in Belgium, are represented for the operations they perform in the country by a person previously approved in accordance with Article 55 § 3, are inserted between the words "50, § 1^erParagraph 1^er," and "are obliged to make known."
Art. 8. Section 55 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, is replaced by the following provision:
"Art. 55. § 1^er. Before any operation in Belgium, other than an operation for which the tax is due by the co-contractor under Article 51, § 2, 1°, 2° and 5°, the subject which is not established in the Community is obliged to make, by the Minister of Finance or his delegate, an official representative established in Belgium.
However, the Minister of Finance or his or her delegate may determine the circumstances under which the subject-matter referred to in paragraph 1^er is discharged from the obligation to have a responsible representative approved.
§ 2. The subject which, being not established in Belgium, is in another Member State of the Community, may make an aggressor responsible when it conducts operations in the country which, if carried out by an unestablished subordinate in the Community, would require, in accordance with § 1^erthe approval of a responsible representative.
In this case, the King sets out the conditions and conditions for the approval of the responsible representative.
§ 3. The King may also, for the special operations of which He stops the list, authorize, within the limits that He determines and according to the conditions and conditions that He fixes, the subject which is not established in Belgium, which is not identified in accordance with Article 50 § 1^erParagraph 1^er, 3°, and which carries out exclusively in the country operations listed above, to be represented by a person previously approved by the Minister of Finance or his delegate.
§ 4. The responsible representative referred to in §§ 1^er or 2, shall be substituted for any rights granted or any obligations imposed on the latter by or pursuant to this Code.
The representative or the person previously authorized under § 3 shall be jointly and severally held with the person committing the payment of the tax, interest and fines to which the person is liable under this Code.
§ 5. In case of death of the responsible representative referred to in § 1^er, withdrawal of its approval or event resulting in its inability, it must be provided immediately to its replacement.
§ 6. Failure to identify the subject referred to in Article 50, § 1^erParagraph 1^er, 3°, or representation by a person previously authorized in accordance with § 3, the recovery of the tax, interest and fines may be charged to the contractor of the subject which is not established in Belgium.
However, the co-contractor in good faith who proves to have paid to his supplier whose identity he establishes, all or part of the tax, is discharged, to this extent, from that obligation. »
Art. 9. In Article 61, § 1^er, of the same Code, replaced by the Act of 28 December 1992, the following paragraph shall be inserted between paragraphs 2 and 3:
"The subject referred to in Article 50, § 1^erParagraph 1^er, 3°, which has not made an accredited representative, as well as the subject referred to in Article 50, § 2, 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 the books and documents referred to in paragraph 1^er shall be communicated to any requisition of the officers of that administration. »
Art. 10. This Act produces its effects on 1^er January 2002.
Promulgate this Act, order that it be put on the State Seal and published by the Belgian Monitor.
Given in Brussels on 7 March 2002.
ALBERT
By the King:
Minister of Finance,
D. REYNDERS
Seal of the state seal:
Minister of Justice,
Mr. VERWILGHEN
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Notes
(1) Parliamentary references:
Documents of the House of Representatives:
50-1585 - 2001/2002:
- No. 1: Bill.
- Number two: Report.
- No. 3: Text adopted in plenary and transmitted to the Senate.
Full report: 31 January 2002.
Documents of the Senate:
2-1033 - 2001/2002
- No. 1: Project not referred to by the Senate.