Are you a foreign entrepreneur without a Belgian VAT number and nonetheless carrying out a taxable operation in Belgium? Our fiscal Representation service helps you comply with the VAT regulations very easily.
Together we can look for the most efficient and profitable solution. Thanks to this Gondrand service, you can operate as a Belgian company while situated elsewhere and even with your costs and revenues being centralized in your resident country.
Interested in our fiscal representation and customs service ? Please contact:
For Fiscal representation:
Tel: 00352 621 960 977
For customs representation:
A foreign company which carries out operations subject to VAT in a country in which it is not established is likely to appoint a fiscal agent or a fiscal representative in charge of carrying out on its behalf all the declaration formalities.
For example: Carrying out real estate work, holding stock, organizing an event, importing or purchasing goods in a country in which the entity is not established: all these operations may trigger declarative obligations abroad. Depending on its activity, the foreign entity will have to obtain a VAT number or file a VAT refund application.
VAT registration must be applied for before the start of operations. Under certain conditions, retroactive registration is also possible.
In collaboration with our network of local VAT experts, we can help you apply for a VAT number in Belgium, Luxembourg, France, Germany… We can also help you to comply with VAT in these countries.
Due to our strong expertise, we can also assist you with other VAT or customs issues.
We can assist you with:
• Your one-off operations without VAT registration obligation
• Your operations involving a VAT registration obligation
• Your claims for refund under 9th or 13th directive VAT
• VAT advice
• VAT compliance
OUR WORKING PROCESS:
We elaborate together a flow chart, which will allow:
• To ensure the steps of VAT registration with the administrations in each country involved.
• to establish:
– a summary of the deadlines and periodicity to be respected by country
– a working procedure to ensure your VAT compliance in terms of rules and mentions on invoices by country, for each type of operation.
• To file the VAT returns, intra-community statements (ESL – EC Lists) and Intrastats with the administrations in each country involved:
– We remind you before each deadline
– We analyze your invoices and supporting documents and validate the conformity with the regulations in force in the country.
– We file the VAT, ESL, EC List and Intrastat returns for you
– We send you the VAT statement as well as the payment instructions, in case of VAT payment
– We inform you of the refund of the VAT amount in case of VAT credit
• VAT compliance:
– We send you a copy of your declarations for the operations declared in each country.
– We monitor all regulatory provisions and alert you if necessary
– A collaborator is, on a daily basis, at your disposal for all your regulatory needs.
• Intrastats/DEB :
– We assist companies established in EU countries in processing and sending Intrastats/DEB only
we offer you trainings on VAT/customs according to your needs
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The reform on distance selling that came into force on 01.07.2021 has led to significant changes in VAT.
The distance selling regime determines the place of taxation of the transaction according to the turnover threshold of the distance sales made.
If the amount of the distance sales made by the company subject to VAT does not exceed the threshold set in the country of destination, the transaction is subject to VAT in the country of departure. Otherwise, the transaction is taxable in the country of destination and requires the company to identify itself for VAT purposes and file VAT returns in the latter country.
As of 01.07.2021:
For all EU and non-EU companies selling goods online to European individuals:
The main measures are as follows:
• Lowering and standardizing the threshold for distance selling to €10,000 in all member states: from July 1, all EU countries will apply this single threshold of €10,000, from which companies will have to pay the VAT of the country where their goods are delivered;
• Establishment of a “One Stop Shop” (OSS) or “Import One Stop Shop” (IOSS): companies will be able to declare and pay the VAT of all countries where they make distance sales via these OSS/IOSS one-stop shops in a single Member State, which will simplify their administrative formalities;
• Introduction of an import regime and abolition of the VAT exemption for imported goods under €22; two situations:
– Intrinsic value < 150€, in which case VAT is due by the seller
• Obligation to declare the VAT via the IOSS
– Intrinsic value >150€, in this case the VAT is due by the customer
• Introduction of the responsibility of the marketplaces with the notion of “presumed supplier”: the marketplaces will be notably liable for the VAT for their sellers for the imported parcels whose value is lower than 150€. With this reform, it will no longer be possible for non-EU companies to avoid VAT;
• New record-keeping requirements for e-commerce platforms: platforms will have to leave these records available to tax authorities for 10 years to allow them to verify that VAT has been correctly applied.
You are concerned if :
• you sell from a stock located in the EU to private individuals (BtoC relations only; BtoB relations are excluded from this scheme).
• you have no stock in the European Union but the parcels you send to your private customers are imported into the European Union.
• The OSS /”One Stop Shop” and IOSS /”Import One Stop Shop” one-stop shops allow for a simplification of your declaration obligations within the EU.
• With this reform:
– You will no longer be required to be registered for VAT in each EU country to declare your sales,
– You will declare VAT in all these countries via a single access to an electronic portal.
We offer a detailed study of your flows based on an impact analysis that will define your obligation or not to join OSS/IOSS.
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Gondrand is an accredited tax representative and a registered customs representative, and in this context we can assist you in the completion of the following formalities:
• Customs import formalities
• Customs export formalities
• Application for EORI number
• Application for ET 14 000 license
• 42 Regime
Gondrand also has the following authorizations:
• Warehouses: VAT warehouse, customs warehouse, excise warehouse
• Authorized consignor
• Authorized consignee
In parallel to its main activity of transport (road, air, sea), and thanks to its teams of logistics, customs and tax experts, Gondrand is able to offer a complete package from the shipment of goods to their delivery including transport, customs (transit, warehouses…), fiscal representation.
– Tax representation / VAT / Intrastats / E-commerce
– Telephone: 00352 621 960 977