Since 1 October 2014, Belgian inhabitants that are provided with a company car for professional purposes by a foreign employer must keep certain documents available in their car. Only if these documents are available, the vehicle does not have to be registered in Belgium.
Belgian inhabitants who use vehicles (passenger cars, dual-purpose vehicles, minibuses, SUV's) must register these vehicles in the registry of vehicles. This obligation also applies to vehicles which have already been registered abroad.
The registration in Belgium of vehicles which have already been registered abroad is not required if the car is put at the disposal of a Belgian inhabitant by a foreign employer. The Belgian inhabitant must use the vehicle mainly for professional purposes.
Up to 30 September 2014, a VAT certificate had to be available in the car to avoid the registration of the car in Belgium. This certificate of non-taxable destination was issued by the VAT authorities upon the presentation of a number of documents. The obligation to have the VAT certificate available in the car, has been abolished since 1 October 2014. Existing certificates will lose their value. Current applications will no longer be treated.
Since 1 October 2014, cars do not have to be registered provided that the following documents are available in the car at all times:
- a copy of the employment contract concluded with the foreign employer;
- a document showing that the foreign employer has provided the vehicle.
This change has no effect whatsoever on the calculation of the taxable benefit of any kind for the worker and/or the calculation of the CO2 contribution payable by the employer. If the company car is used for private purposes, the advantage of any kind shall be due if the benefit is taxable in Belgium. The CO2-contribution shall be due when the wages of the worker are subject to Belgian social security contributions.
Source: Royal decree of 18 June 2014 amending the Royal Decree of 20 July 2001 on the registration of vehicles, Moniteur Belge of 5 September 2014.
Auteur: Peggy Criel