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Livraison d’électricité - exemption de la TVA et de l’accise spéciale

No English version of this communication has been made available

À partir du 1er janvier 2022 les cotisations fédérales sur l’électricité et de gaz ont été remplacées par une Accise spéciale. Fort probablement vous avez été contactés à ce sujet par votre fournisseur d’électricité. Les Certificats d’exonération de la TVA et/ou d’accise (Certificat 151) validés dans le passé restent aussi valable pour cette nouvelle Accise spéciale. Il n’est dès lors pas nécessaire d’introduire des nouvelles demandes. Il est rappelé qu’en cas de changement de fournisseur ou d’adresse, une nouvelle demande via le Certificat 151 doit être introduite (voir point 7.2.3.3. du Guide du Protocole)

 
New VAT regulation related to E-commerce

The Federal Public Service Foreign Affairs, Foreign Trade and Development Cooperation has the honor to draw the attention of the diplomatic and consular missions, as well as the international organizations established in Belgium to the communication of the FPS Finance on the new VAT regulation related to E-commerce - see attachment (PDF, 139.19 KB) (text only available in French).

 
Communications to Diplomatic Missions, Consular Posts and International Organisations, following the Brexit - changes to be considered for the procedures

Due to Brexit, changes will be implemented with regard to the exemption procedures for the purchases made in the United Kingdom as of  01/01/2021.

As of that date :

  • purchases of goods and services in the United Kingdom are purchases made outside the EU: these will therefore be imports and subject to customs duties in Belgium.
  • purchases of services in Northern Ireland are also considered as purchases outside the EU.
  • purchases of goods in Northern Ireland and subject to EU Law and Northern Ireland VAT continue to be considered as purchases within the EU (at least until 12/31/2024, potentially extendable).

Further information can be found in the attached documents drawn up by FPS Finance.

 
Communication

The Federal Public Service Foreign Affairs, Foreign Trade and Development Cooperation has the honour to inform the diplomatic missions, consular posts and international organizations established in Belgium of a change in the manner of communication with the diplomatic missions and international organizations.

Read more (PDF, 352.64 KB)

 
New version of certificate 151

The Federal Public Service Foreign Affairs, Foreign Trade and Development Cooperation has the honor to draw the attention of the diplomatic missions established in Belgium to the communication of the FPS Finance (PDF, 624.92 KB) (only available in French) following the publication of a new version of certificate 151, which must be used from October 1, 2020.

 
New version VAT and/or excise exemption certificate (called Certificate 151)

The Federal Public Service Foreign Affairs, Foreign Trade and Development Cooperation has the honor to draw the attention of the diplomatic missions and consular posts as well as of the international organisations established in Belgium to the fact that the FPS Finance has published a new version VAT and/or excise exemption certificate (called Certificate 151), which must be used from October 1st, 2020.

Brochure on how to download the certificate (PDF, 753.84 KB)

 
Communication for the diplomatic missions and international organisations on phishing scams

The Protocol Directorate of the Federal Public Service Foreign Affairs, Foreign Trade and Development Cooperation has the honor to warn the diplomatic missions, consular posts and international organizations established in Belgium that they may be the target of phishing scams, allegedly sent from the Federal Public Service Finance.

If the missions and international organizations receive the following mail (see example below), please:

  • Do not to open the mail. Opening a phishing mail can compromise the security of the personal identifiable information of a PC.
  • Delete the mail and do certainly not provide any information or click on the link that appears in the message.

Example:

« Service public fédéral Finances (Belgique).

En raison d'activités potentiellement suspectes de fraude vous concernent, le SPF émet en ce jour un avis de vérification, par le biais du service des fraudes. 

Veuillez confirmer votre identité ICI

En cas de refus votre compte sera suspendu, et vous serez interpeller par le service de fraude. » 

 
Change in the procedure of electronic verification for VAT exemption

The Federal Public Service Foreign Affairs, Foreign Trade and Development Cooperation has the honor to inform the diplomatic missions and international organisations established in Belgium of the recent change in the procedure of electronic verification for VAT exemption, published by the FPS Finance in the Belgian Official Journal on 02/21/2020.

The change in the minimum threshold for taxable transactions intended for personal use will, for technical reasons, be deferred until June 1st, 2020. On this date, the minimum threshold will be increased to € 125excluding VAT. As a reminder, from this date onward, deliveries of movable goods and services that meet the criteria for personal use will be exempt from VAT when the amount of the invoice reaches a minimum amount of 125 euros (excluding VAT) per delivery or service. On the basis of reciprocity, this modification does not apply if higher thresholds are already applicable or if no exemption is granted.

This notification replaces the notification dd. 24th January 2020 regarding the same subject.

 
Return of CD plates

The Federal Public Service Foreign Affairs, Foreign Trade and Development Cooperation has the honor to provide all Diplomatic Missions and international organisations established in Belgium with the new procedure for the physical return of CD plates, in addition to the instructions in point 8.5.7 of the Protocol Guide.

The Protocol Directorate informs that from 1 January 2020, CD plates can be returned directly at a BPOST point that will process the deregistration of the returned plates and issue immediately a cancellation certificate.

 
Closure of the reception desk for the visitors from 1 January 2020

From 1 January 2020, the International Relations service of the General Administration of Taxes (AaFisc) will no longer receive visitors for the treatment and validation of the VAT and/or excise duties exemption certificate (Certificate 151).

The certificates designated for the AaFisc must be sent by the beneficiary organization, diplomatic mission or person to:

FPS Finance
AaFisc - OEO - International relations service
NGA24
Boulevard du Roi Albert II 33, bus 25
1030 BRUSSELS

The certificates can also be handed in at the reception desk at the main entrance of the North Galaxy Building.

After their treatment, the certificates will be returned to the chancellery of the diplomatic mission or the official address of the international organization.

The Administration emphasizes that the principles and formalities for completing the certificate included in Annex II, Chapter 7, of the Protocol Guide, still apply.