Current legislation states that all coach operators driving through Belgium are liable to a 6% VAT charge on their turnover on Belgian territory, based on the number of kilometres travelled in Belgium. Foreign companies have to declare this voluntarily to the federal Ministry of Finances. If the amount due is more than �2,500 per year, the declaration has to be made quarterly, before the end of the month following the last quarter. If the amount due is less than �2,500, the declaration has to be made once a year, before 31 January of the next year.

For further details on this matter, please contact:
Mr Van Luyten at the Ministry of Finances
Administration of VAT � Zaveltoren (23rd Floor)
J. Stevensstraat 7
1000 Brussels
Tel: 0032 2 552 57 20
Fax: 0032 2 552 55 50