- VAT rates for passenger transportation services: reduced VAT tax rate 6%
- Input tax rate: 21%
In Belgium, the VAT debt is generally low because of the reduced tax rate on driven mileage. Also, since the input tax rate is higher than the applicable tax rate, many times a VAT credit is the result of the VAT return.
The time period for filing VAT returns depends on the turnover in Belgium and can be either yearly or quaterly.
The Reverse Charge mechanism is applicable only when the recipient of the service is a Belgian company.