Any Affiliates in Belgium?

chuckie

chuckie

rebmeM
Sep 28, 2006
65
0
0
Happy Hour
Just wondering if your only income is from aff marketing like CJ, Shareasale, Amazon etc. Do you have to pay VAT (BTW) on your aff income in Belgium?

Cheers
 


Belgian affiliate here :)

It depends on the network. For Amazon, you don't pay VAT. From their website:
Information for Associates established in the EU but outside Luxembourg

Amazon does not pay VAT on your referral fees. If you are an EU resident taxable person established outside Luxembourg you are not required to charge VAT to Amazon EU Sarl. Instead Amazon EU Sarl accounts for the VAT due on this supply under the reverse charge mechanism. This is because, under European VAT legislation, the marketing services provided by EU associates established outside Luxembourg are subject to VAT in the country where the recipient of the service is established (refer article 56(1) of the VAT Directive 2006/112/EC).

Even though the services are not subject to VAT in your own country European VAT legislation generally requires you to issue a VAT invoice for services provided to other companies established in the EU. You would not charge VAT on this invoice but you would need to mention Amazon EU Sarl Luxembourg VAT number on the invoice (LU20260743), include the reason why you do not charge VAT and ensure you meet all the other requirements of a VAT invoice as applicable in your country. If in doubt you should verify the requirements with your local tax office or with your tax adviser. Amazon EU Sarl invoice address is listed below:

Amazon EU Sarl
5 Rue Plaetis
L-2338 Luxembourg
Luxembourg
Click to expand...
Usually you don't pay the VAT, but there are cases where you do. For example, income from TradeDoubler when the sales or leads come from Belgium. I think it's always indicated on the payment reports. Just Google it or ask the network if you want to be sure.
 
If anyone does try charging you VAT, ask if they can remove it. I'm not 100% sure on this, but I don't think Americans are at all eligible for VAT if they're actually in America, and it can be reclaimed. If I am right about that, it would actually be illegal for them to refuse to refund you it.
 
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