Click here to read the full article by Stijn Vastmans and Gert Vranckx for WTS Global's VAT Newsletter of October 2017.
Thursday, 02 November 2017
Belgium introduces horizontal supervision
In the ongoing fight against tax fraud, the Belgian federal government intends to implement a new approach for tax audits. In the future, tax inspectors will no longer perform day-to-day tax audits, but rather the taxpayers themselves (or their tax advisers or accountants) shall do this. This so-called "horizontal supervision" will become the new standard.