Belgium adopts legislation on chargeabilty of VAT
VAT on supplies of goods and services in B2B scenarios now becomes chargeable on the issuing of an invoice. If no invoice issued before the 15th of the month following the supply , VAT becomes chargeable on that date and if partial payment is made before the supply, VAT becomes payable on the date of payment. This new rule is designed to replace the current transitional regime and simplify such transactions. Comes into force from 1st January 2016.