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Some businesses are exempt from VAT. If this applies to your business, you can set this up in My Company > Company.

Disable VAT liability

• Is your company VAT exempt?
  Then uncheck the Subject to VAT checkbox.

• In that case, Billit will not charge VAT on your invoices.

  Article 44 of the Belgian VAT Code determines which activities are exempt from VAT.
  This means that you do not charge VAT on your invoices for these services, but you also cannot deduct VAT on your related expenses.
  The following statement will appear on the invoices: “Exempt from VAT pursuant to Article 44.”

This exemption is activity-related, not automatically linked to “small businesses.”

Indicate small business

In addition, you can also indicate in the company file that your company is a small business.

• Small businesses also enjoy VAT exemption.
• However, they are legally required to explicitly state this on their invoices.
• When you check the Small business checkbox, Billit will automatically place the correct statement on your invoices.
  “Small business subject to tax exemption. VAT not applicable.”

Important: do not combine these options

Never tick both checkboxes at the same time.
This is because a company cannot be VAT liable and a small business that does not charge VAT at the same time.

More information

More information about VAT exemptions for businesses can be found on the website of the Federal Public Service Finance.