Belgium – Guidance: VAT recovery and adjustments on free of charge supplies of goods | VAT Systems

Belgium – Guidance: VAT recovery and adjustments on free of charge supplies of goods

Belgian VAT Authorities recently published circular 2017/C/32, clarifying the rules for input VAT recovery and VAT adjustments connected with the free distribution of samples, commercial gifts of low value, promotional items, gifts to staff or their children, donations of goods in stock to victims of disaster and food donations.