VAT Refunds – Belgium
Categories of expenditure that don't allow any VAT refunds
Some categories of expenditure don't allow any VAT refunds; in Belgium these categories are the following:
- the deliveries and the Intra-Community acquisitions of manufactured tobaccos;
- the deliveries and the Intra-Community acquisitions of alcoholic beverages, not including those destined to be resold or to be supplied in the context of providing services;
- the costs of lodging and the costs of meals and beverages for consumption on the premises, except for those incurred either for personnel responsible for delivering goods or providing services outside of the enterprise, either by taxable persons who, in turn, provide the same services for valuable consideration;
- reception costs (any cost made for public relations);
- Goods and services provided to travel agents by other taxable persons, that are in connection with travel and that benefit the traveller (margin scheme for travel agents);
- the sales as well as the purchases of second-hand cars and other goods by any taxable person applying the margin scheme for second-hand goods.
In Belgium, the authorities can grant refunds to non-EU based businesses even if the authorities in the non-EU country don't offer similar refund arrangements as those for businesses based in Belgium (no reciprocity imposed).