Yellow plates in Belgium
With reference to the Royal decree of 20 July 2001 relating to registration of cars in Belgium, the advice and information of LeasePlan on the subject is as follows.
For drivers domiciled in Belgium and who benefit from the use of a company car registered in Luxembourg in the context of a work contract with a Luxembourg company, it is absolutely necessary to make an application for a certificate from the Belgian VAT administration ( 1/2000 VAT circular ), and more precisely from the Belgian VAT Control which is competent for the jurisdiction of the domicile of the employee / driver. This certificate must be presented to the Belgian authorities at the time of the control of a car registered in Luxembourg and put at the disposal, by a Luxembourgish company, of a driver residing in Belgium and who is an employee of that company.
In the appendix, you will find the application form for requesting a VAT certificate which is to be presented to the VAT office of the district concerned (or the driver can send the documents to Mrs Horlin of the VAT Office in Arlon who will forward them to the department concerned : Madame Horlin /Contrôle TVA Arlon 2 Place des Fusillés in B-6700 ARLON ). We advise you to attentively read the terms and conditions attached to the form.
This request for a certificate must have the following documents attached :
- Copy of the work contract of the employee/employer, mentioning the putting at disposal of the company vehicle for professional and private use, if such is the case
- The document of the Social Security certifying that the employee is an affiliated member of the Social Security system
- Copy of the rental or lease contract (if the vehicle is taken on lease by the employer) or copy of the invoice (if the vehicle is purchased)
- Copy of the articles of incorporation of the company if the beneficiary is a manager or an administrator of the company and wishes to prove the existence of a subordination tie to the company
- Document proving the size of the economic activity of the employer concerned in the Member State of his establishment (profit and loss account, for example)
The Belgian Minister of Finance still has to lay down the detailed conditions for the use of
the vehicle, but it can be expected that the clauses of the Terms and Conditions of the
Certificate Application will be used: The vehicle must be used by the employee for professional
purposes only (travelling from home to the work place and professional trips by order of the
employer) and can only serve for private use on an ancillary basis. This private use must be
expressly mentioned in the work contract. The spouse and dependent children who live under the
same roof are also allowed to use the car, if need be. The subordinate nature of the vehicle’s
private use also implies that the system may only be granted for one car per employee.