Before 1 Jan 2012 the circular letter from 1986 stated that statutory contributions (membership fees) were exempt from VAT but other specific services for specific members – not related to lobbying – were subject to VAT. But the rules were never consistently applied, some associations had an 100% exemption agreement (written or not), and some were 100% subject to VAT, hence why the Belgian government … Continue reading What is the impact of the new position of the VAT authorities sector and trade associations?