3 November 2014

The Belgian tax authorities have notified FiscalReps about the following IPT procedures to be implemented with effect from 1 January 2015:
  • IPT will be collected by a new tax office as part of the current restructuring process within the Ministry of Finance (MoF).
  • A new IPT return will be introduced in January starting with the submission of December 2014 IPT monthly return. FiscalReps understands that the final version has yet to be agreed.
  • The MoF will allocate new tax numbers to all entities registered to file IPT. The intention is to streamline the reporting process between domestic and Freedom of Services (FoS) companies.
It is expected that the MoF will officially communicate the final changes by the end of November or the beginning of December 2014. We will update our clients as soon as we have more information, especially if the new tax numbers require further registration procedures and documents.