L'actualité comptable et fiscale

David Bultreys

Sale of a Company Car : VAT Impact

How to calculate VAT on the sale of a car ? VAT on the sale of a car (intended for the transport of people and goods) is calculated on...

David Bultreys

Copyrights : new and more restrictive regime from 2023

New regime: from 01/01/2023 More restrictive definition : Literary and artistic works mainly concerned. Limitations : 1) Copyright that...

David Bultreys

Real estate : the VAT co-contractor regime

Who should apply it? The co-contracting VAT scheme, also known as the reverse charge, must be applied when real estate work is carried...

David Bultreys

Warning obsolete article: new regime in force on 01/01/2023 Works such as computer software, articles, constructions, photographs,...

David Bultreys

What is the deadline for VAT refunds?

When does a company receive its VAT refund? Conditions for receiving a refund : the VAT return is submitted within the required...

David Bultreys

Kilometric allowance 2022-2023

Allowance of 0.4170€/km (from 01/07/2022 to 30/06/2023) with a maximum of 24.000,00 km/year (beyond that, the real cost per km must be...

David Bultreys

Financial plan for setting up a limited liability company in Belgium : how to establish it?

In order to set up a limited liability company, it is necessary to draw up a financial plan to be submitted to the notary. The purpose of...

David Bultreys

Interest on creditor current account in 2022

Interest rates for current accounts in credit : The director of a company can grant himself interest if his company has a creditor...

David Bultreys

Meal vouchers: benefits for companies, managers and employees

Why are meal vouchers good for companies, managers and workers? Employees and company directors: As well as employees, company...

David Bultreys

VAT: time limit for recovering VAT on an invoice.

What is the maximum period for recovering VAT on an invoice submitted late? The right to deduct VAT is limited in time: VAT can be...

David Bultreys

Monthly or quarterly VAT return?

TVA mensuelle ou trimestrielle ? La périodicité de vos déclarations de TVA dépend principalement de votre chiffre d’affaires.

David Bultreys

How to set up a company in Belgium?

What are the steps to create a company? Main steps to launch your company : Establish a financial plan. Open a bank account in the name...