I don't know what to do!

[stillooking]

Hello,

I've looked at the sticky started by Nodric regarding Belgium... taxation /registration etc.., it's quite detailed but I'm having trouble understanding what would happen if I contracted over there.

At the moment I'm discussing with a UK agent about a contract in Belgium. I have said that I would want to invoice and contract with a UK agency and charge £uk gbp they say fine but they want to be charged in Euro's.

I have a UK Ltd Co., so questions are;

a) If I got the contract would I have to complete a Limosa? (The agent has said nothing about this.) I don't want to do this as I just want a straightforward b2b arrangement as per UK arrangements.

b) If I worked and stayed over in Belgium for less than 183 days then providing I pay what's due (in the UK) then would/should everything be ok?

c) Would the recent directives concerning VAT and point of supply (which country the services are supplied to) affect the way I would invoice?

apologies in advance if this has been specifically covered before

grateful for some advice

thanks in antic.

[Boo]

a) If I got the contract would I have to complete a Limosa? (The agent has said nothing about this.) I don't want to do this as I just want a straightforward b2b arrangement as per UK arrangements.

Yes, in Belgian law you have to fill in a Limosa if you work in Belgium for more than (IIRC) 5 days a month. However, a UK agency may not g.a.f. about Limosa, although their B. subsidiary (if applicable) will.

b) If I worked and stayed over in Belgium for less than 183 days then providing I pay what's due (in the UK) then would/should everything be ok?

Yep.

c) Would the recent directives concerning VAT and point of supply (which country the services are supplied to) affect the way I would invoice?

AIUI, if your agency is a UK firm you invoice for VAT in the normal way. If they are Belgian then your invoices put "0%" and "0" totals for VAT and should include wordage like the following :

"Levy of VAT reverse charged to AgencyCo VAT Ref. BExxxxxxxxxx in accordance with Article 196 of EU Directive 2006/112/EC on the common system of value added tax."

where BExxxxxxxxxx is the Belgian subsidiary's VAT number, not, obviously, your own or the UK agencies' .

Hth,

Boo

[stillooking]

Yes, in Belgian law you have to fill in a Limosa if you work in Belgium for more than (IIRC) 5 days a month. However, a UK agency may not g.a.f. about Limosa, although their B. subsidiary (if applicable) will.


Yep.


AIUI, if your agency is a UK firm you invoice for VAT in the normal way. If they are Belgian then your invoices put "0%" and "0" totals for VAT and should include wordage like the following :

"Levy of VAT reverse charged to AgencyCo VAT Ref. BExxxxxxxxxx in accordance with Article 196 of EU Directive 2006/112/EC on the common system of value added tax."

where BExxxxxxxxxx is the Belgian subsidiary's VAT number, not, obviously, your own or the UK agencies' .

Hth,

Boo

That's very helpful Boo, those were my main concerns thank you very much for that.

I'll get back to the agent now.

[LTEXPAT]

It's not the agency that decides if you need a Limosa or not. It is the client where you work that will require it, so make sure you do get one.

LTEXPAT

[Boo]

It's not the agency that decides if you need a Limosa or not. It is the client where you work that will require it, so make sure you do get one.

In my experience the client won't care.

Boo