How to deal with taxes in Belgium: "Fiche 281.50"
Article M. Preamble
1. In accordance with article 57, 1 °, of the 1992 Income Tax Code, commissions, brokerage commissions, patronage dividends or other forms of deduction, gratuities, fees or other benefits, whether paid or allocated , Which constitute professional income for the beneficiaries, are (except for the remuneration of assisting spouses) considered as professional expenses only if they are justified by the production of individual cards and a summary statement.
This notice contains the applicable directives for the ordering, preparation and delivery of these documents.
These guidelines concern paid or allocated professional income.
2. The model of the individual form and the summary statement to be used shall be drawn up in accordance with Article 30 of the Royal Decree implementing the 1992 Income Tax Code.
3. These are Individual Records 281.50 and Summary Statement 325.50.
The statement 325.50 includes a "title sheet 325" and, on the other hand, "interleaf sheets 325.50" which can be attached to it at will.
The facsimiles of the models to be used are set out in Appendices I to III to this notice.
However, the documents themselves are drawn up in A4 format.
SERVICES TO WHICH DOCUMENTS MUST BE RECEIVED
4. The records and statements referred to above must be claimed by their users at the Documentation Center - Withholding tax:
- 1040 Brussels, rue Belliard 45 (tel: 02-287 13 17 and 02-287 13 18);
- 7000 Mons, State Administrative Center, Road to Worry (tel: 065-34 12 10);
- 9470 Denderleeuw, Kruisstraat 28 (tel: 053-64 04 00),
Depending on whether they are established in the Brussels-Capital Region or in the Walloon or Flemish region.
Individual file 281.50 and summary statement 325.50 are also available on the Portal of the Federal Public Service Finance (http: //minfin.fgov.be) and on the website of the Federal Tax Administrations (http: //fiscus.fgov.be) .
The forms can be consulted, downloaded and printed on the latter website (see "forms for tax administrations").
In addition, through the above-mentioned portal, data sheets 281.50 and the intermediate sheet of summary statement 325.50 can be completed using the computer before printing (see "FINFORM - electronic forms").
USE OF UNOFFICIAL MODELS
5. Where records and summary statements of a model other than the official model are used, the documents used shall be:
- contain all the particulars which appear on the official models (including the printed number);
- have the same format as the official model;
- be established on paper the basis weight of which may not be less than 60 gr / m2.
On the other hand, summary records of an unofficial model must include carry-overs at the bottom of each page, or, if the records consist of a single listing, subtotals with a maximum of 35 entries.
Copies of the official models may be obtained from the services referred to in No. 4.
The use of summary forms and statements of an unofficial model is not subject to prior authorization by the Administration.
6. The documents referred to in No. 3 must be completed with accuracy and care, taking into account the particular instructions contained in these documents and the particulars given below.
7. Documents can only be completed in EUR.
Amounts must always be mentioned up to the second digit after the decimal point, ie. (The amount of EUR 250 must therefore be indicated as follows: 250.00).
NUMBERING INDIVIDUAL SHEETS
8. Individual forms to be taken up on the same summary statement must be numbered in an uninterrupted manner; If possible, they are first grouped in the order of the postal numbers of the municipalities in the beneficiaries' homes and then sorted by postal number in alphabetical order of the names of the beneficiaries.
IDENTIFICATION OF BENEFICIARY
(Fact sheets and summaries)
9. When transcribing this information, proceed as follows:
- enter, in capital letters, the name (or denomination) and, in lower case, the first name of the beneficiary of the income;
- for married women, indicate, if known, the name of the spouse;
- mention the domicile (street, number, postal and common number) of the beneficiary of the income on 1 January 2004 or, at least, the last address prior to that date, known to the debtor of the income. If applicable, enter the number of the mailbox, preceded by the word "Bte", following the building number.
For beneficiaries who are not domiciled in Belgium, mention the complete address abroad (with indication of the foreign state).
Always indicate the VAT number (where the beneficiary is a taxable person) and the profession performed by the beneficiary.
PRECISIONS RELATING TO FRAMEWORK 4 OF THE INDIVIDUAL SHEET 281.50
10. The total (excluding VAT) of all commissions, brokerage commissions, refunds, fees, fees, etc., allocated or allocated in 2003 to the person in whose name the form Is established.
If commissions, brokerage commissions, fees, etc., recognized as professional expenses do not coincide with commissions, brokerage commissions, fees, etc. paid to the beneficiary in 2003, then indicate in item f the amount actually paid to the beneficiary in 2003 (see also no. 15).
Commissions, brokerage, trade rebates, etc.
11. This includes, but is not limited to, commissions, brokerage commissions, dividends, bonuses, etc., which are allocated to natural and legal persons (ie merchants and trading companies in the broad sense of the term) Which are subject to the Law of 17 July 1975 on the accounting and annual accounts of undertakings (Moniteur belge of 4 September 1975), but:
- who are exempted from issuing an invoice (see Article 53octies, § 1, paragraph 3, of the VAT Code and Article 1 (2) of Royal Decree No 1 of 29 December 1992 on measures to ensure payment of value added tax);
- who are not obliged to issue an invoice (see taxable persons who make supplies of goods or services exempted by Article 44 of the VAT Code and for which they have no right to deduct - see Article 1, § 1 of the aforementioned Royal Decree);Including commissions and brokerage commissions paid to independent insurance intermediaries, exchange rates, the placement of securities, etc .;
- for which the obligation to deliver a document as an invoice is borne by the customer or the service provider under the VAT rules (see Article 6 of the abovementioned Regulation No 1). Indeed, in certain particular situations, the customer or the customer of the service is authorized to issue the document recording the operation (1) himself, in the discharge of the supplier of the good or service, this system is applied in particular in The relations between a broker or agent and its principal or principal, and in the relations between the laundry, dry-cleaning, dry-cleaning or stopping companies, with certain of their deposit-taking operators, etc.
(1) In this event, the client or the service-taker must establish the records 281.50 and the statement 325.50.
In practice, the debtor of the commission, the brokerage, etc., must draw up a record 281.50 whenever it has not received and registered an invoice (2) from the beneficiary for the services which gave rise to the payment of the commission , Etc.
((2) Not worth bills, receipts or other similar documents.)
Fees or vacations
12. The following shall be included under this heading: (a) salaries, honoraria or remuneration granted to holders of professions, offices, offices or gainful occupations, who are not subject to the aforementioned law of 17 July 1975 but which are:
- be subject to VAT (tax experts, land surveyors, real estate experts, architects, consulting engineers, veterinarians, etc.);
- or not subject to VAT pursuant to Art. 44 of the Code TVA (notaries, lawyers, bailiffs, doctors, dentists, paramedics, artists and sports professionals engaged in the ties of a contract of letting of work or company, etc.).
In practice, under this heading, all remuneration is payable to persons who, even as a backup, exercise a profession or activity referred to in the first paragraph of Article 27 of the Income Tax Code 1992 Whether or not they have issued an invoice or a bill of fees.
Advantages of any kind
13. The total amount and nature of all taxable benefits of whatever nature granted to self-employed persons by their suppliers, their principals, etc., must be mentioned under this heading.
- private or group tourist trips offered by certain companies free of charge or at very low prices to retailers, representatives, etc .;
- the usual durable goods that merchants receive free of charge from suppliers;
- gifts in kind received by third-party professionals from third parties who seek to promote their business and increase their profits.
The amount of the benefits to be indicated is always equal to the cost price or to the cost (VAT included) actually incurred by the person who awards them, reduced, where necessary, by the beneficiary's financial contribution.
Fees incurred on behalf of the beneficiary
14. Must be mentioned under this heading the amount of the costs incurred or actually incurred on behalf of the beneficiary.
15. Indicate here the total of the amounts mentioned under a to d.
If this amount is different from the amount paid in 2003, then indicate in item f the amount actually paid to the beneficiary in 2003 (where applicable, where no payment was made in 2003, NONE).
CASES WHERE INDIVIDUAL SHEETS 281.50 AND STATEMENTS 325.50 MUST NOT BE ESTABLISHED
16. Shall not be the subject of records 281.50 or summary statements 325.50:
(1) the sums paid or the benefits granted, the aggregate amount or the total value of which does not exceed 125.00 EUR per beneficiary per year;
(2) commercial rebates which are deducted directly from the invoices relating to the supplies to which they relate, where such invoices are registered with the deductions in the entries (3);
(3) Price reductions granted in retail trade at the time of sale do not constitute patronage dividends within the meaning of Article 57 (1) of the Income Tax Code 1992.)
(3) the income referred to below, which is paid or allocated to non-residents and which must be the subject of individual cards 281.30 and a summary statement 325.30:
(A) commissions, vacations, allowances, fees and all other payments for services or performances of any nature whatsoever, as well as copyright, reproduction rights and other similar rights, which are paid or granted in Belgium from time to time or Not in the context of the professional activity or the statutory or contractual object of the debtor, to persons of any kind, for whom such remuneration constitutes income referred to in Article 23, § 1, 2 ° of the Code Of income taxes 1992;
(B) profits arising from operations dealt with in Belgium by foreign insurers who habitually obtain contracts other than reinsurance contracts;
(C) income, whatever the qualifications, of the activity personally performed in Belgium by an entertainer or an athlete, in that capacity, even where the income is attributed not to the entertainer or sportsman; Even to another natural or legal person;
(D) profits resulting from the exercise by a non-resident referred to in section 227 (2) of the Income Tax Code 1992 (corporation, association or body subject to non-resident tax):
- activities in an establishment which is available in Belgium to another non-resident referred to in Article 227 (2);
- a mandate or function within the meaning of the first paragraph of Article 32 of the aforementioned Code (director, manager, liquidator or similar function) in a resident company.
SUMMARY OF SUMMARY REPORT 325.50
17. Sheets 281.50 should be summarized on 325.50 sheets, which must be attached to a sheet of title 325, the words "325 ..." and "281 ..." in the title have been duly completed by The index 50.
325.50 should be avoided as far as possible. If several statements are nevertheless prepared, they should be numbered.
Include in the "comments" column the VAT number of each beneficiary who is a VAT taxable person.
Where 325.50 sheets of a model other than the official model are used, a title sheet 325 of the official model shall be attached.
SERVICES IN WHICH COMPLETE DOCUMENTS MUST BE FILED
18. Sheets 281.50 and summary statements 325.50 must be handed over to the issuing authorities (see No. 4), unless they relate to non-residents.
For these non-residents (individuals or legal entities), the individual cards 281.50 and the summary statements 325.50 must be submitted to the Central Taxation Office Brussels "Etranger", Place Jean Jacobs 10, box 2, 1000 Brussels. If these sheets concern non-residents of different countries, they must be grouped by country before being sent to the above-mentioned service.
TIME LIMIT FOR DELIVERY OF DOCUMENTS 281.50 AND STATEMENTS 325.50
19. In accordance with the second paragraph of Article 30 of the Royal Decree implementing the 1992 Income Tax Code, the records and statements relating to the year 2003 must be duly completed and forwarded to the competent department , Before 30 June 2004.