– Possibility of deducting / revising the VAT incurred on the purchase / construction of a rental property when the owner and the tenant are members of the same VAT Unit.
– Companies which exercise mandates (manager – administrator) are not required to invoice their internal operations with application of VAT.
– Exempt or mixed taxable persons (ASBL, AISBL, insurance brokers, financial institutions, real estate, etc.) can subcontract certain activities without incurring VAT.
– Etc.