VAT Consult

Value-adding VAT advice


Bart Buelens

18 years of experience as VAT advisor. 17 years with big 4. Lawyer for a little while. Passionate by/for VAT. Author. Professor. Member of the editorial board Fiscale Actualiteit (Kluwer). Persistent . To the point. In-dept knowledge of the different legal sources Pragmatic. Optimizations, (preferably) with preliminary consent of the VAT authorities. Dutch. French. English. Notes of German.

VAT Consult


We do not shy away from a VAT challenge. Below you can find an overview of our experience in different sectors.

Financial sector
Extensive experience as advisor of banks, insurance companies and investment funds. Implementation of VAT groups and independent groups of persons. Advice on international structures. Intercompany flows. (Reverse) Skandia. Pro rata’s. Real use. Issuers, acquirers and somehow everything in between. Private banking. Wealth management. Claims handling. Co-insurance. Re-insurance. Retainer fees. Advising and discretionary portfolio management. Fund management.
Immovable property
Optimizing of VAT deduction and VAT liabilities. Inventive structures. Reduced VAT rates. Rulings and administrative decisions. Leasing. Sale and leaseback. Rights in rem. right of superficies. Usufruct. Leasehold (emphyteusis). Right to use. Sale. Renting with(out) option. VAT grouping. Infrastructure projects. Decontamination of land. Renovation works. Construction works for own use. Hotels and holiday homes. Breyne Law.
Mixed and partial VAT payers
Optimizing of VAT deduction. Adjustments. VAT exemptions. Reduced VAT rates. Federations. Lobbyists. Professional organizations. Sport clubs and federations. Cultural sector. Subventions. Real use. Pro rata’s. Events. Sponsoring.
Service sector
Local, international and abroad. VAT registrations. Sectors from a to z. Immovable sector. Entertainment. Events. Catering. Electronic register and cash receipts. Leasing. Renting of cars. Insurances. Tour Operator Margin Scheme. Transport. Licenses. Publicity. Temporary employment.
Medical sector
VAT deduction. Real use deduction methods. Pro rata. VAT exemptions. Reduced VAT rates. Equipment. Paramedical sector. Hospitals. Doctors. Dentists. Plastic surgery. Clinical studies. Pharma.
Public sector
From non-profit organizations to governmental institutions. From waste treatment to health care institutions. Cities and municipalities. Determination of the right of VAT deduction. Distribution system operators. Sewerage. Transport. Subventions. Partial VAT liability. Suppliers.
Vouchers. Discount and cash back vouchers. Publicity techniques. Pragmatic solutions. E-commerce. MOSS. Cash registers. Invoicing reviews. Electronic cash registers. Management of immovable property. Distance sales.
Implementation prepaid card system. Content providing. Review invoicing flows. MVNO/MVNE providers. Intermediaries. Antennas. Content providing. MOSS. Roaming. Payment platforms. Purchase, (sale and) lease(-back) of servers.
Manufacturing and distribution
Review supply chain flows. Issue resolving. Cash flow optimizations. Cross border issues. Fixed establishments. Link with transfer pricing. VAT numbers. Evidence for exemptions. Intra-Community supplies. Imports. Exports. Principal. LRD. Transport. Self-billing. E-invoicing. Consignment. Call off stock. Molds.
Holdings en and financial intercompany flows
Impact on VAT deduction position. Structuring company groups. Pro rata. Real use VAT deduction. Full VAT recovery. Tough trough structures. VAT grouping. Independent groups of persons.

Curriculum Vitae



VAT Consult

Bloom Law


Bloom Law


Executive Director

Ernst & Young


Lecturer VAT

UCLL Research & Expertise



Fiscale Hogeschool


Visiting professor

EHSAL Management School



Fiscale Actualiteit



BTW Duiding



VAT author


BTW Duiding Bart Buelens

VAT publications

Some of the publications.


Popular VAT seminars

The founder of VAT CONSULT is a much sought-after speaker at VAT seminars. If you are interested, please do not hesitate to contact us.
BTW kettingverkoop

Chain sales, very complex VAT problems - how to apply them concretely?

Chain sales are sales involving several parties. Usually with an international character. The main problem with such sales is the lack of information to be able to make a correct analysis.

Kortingsbonnen en BTW

The tax treatment of vouchers, discount vouchers and other marketing techniques

Companies are conducting increasingly creative promotional campaigns: distribution of free products, competition or raffle, discount vouchers, parties, trips, etc. This evolution has not escaped the attention of the Belgian tax authorities.

Webshop en BTW

E-commerce en BTW : van website tot webshop

De verkoop op afstand is (internationaal) aan een opmars bezig en het aantal toepassingen blijft groeien. Het traditionele onderscheid tussen B2C en B2B vervaagt, iedereen gaat aan iedereen verkopen. Door de deeleconomie ontstaan nieuwe kanalen C2C maar zelfs C2B.

Contact us?

Contact us by phone or using the form below.
Bart Buelens