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  • 16-06-2016


Cost-sharing associations ("CSAs") enable their members engaged in VAT-exempt activities not to incur non-deductible VAT on purchases of services from other group members or the CSA itself, as services provided by a CSA to its members are exempt from VAT. The VAT exemption for CSAs is based on Article 13(A)(1)(f) of the Sixth VAT Directive ("the Directive"). However, as the European Commission found that the Belgian implementation of the exemption were not fully in line with the Directive, the Belgian statutory framework was modified by the Act of 12 May 2016 ("the Act") . The new rules will enter into effect on 1 July 2016.

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