The government also charges circulation tax - rather cheekily - for second hand cars, at more or less the same rate!
Luckily, when it comes to VAT, there are advantages with used vehicles. If a car is purchased from a private individual who is not registered to pay VAT, you don't pay a penny. However, if the vehicle is purchased from a self-employed person or company, you will need to pay 21% VAT on the amount specified in the invoice.If you purchase a vehicle from a dealer or professional salesman, there are two possibilities. Either the vehicle comes from an owner subject to VAT or a company's pool of vehicles, in this case VAT is due on the total invoice. If the owner is a private individual, VAT will only be charged on the salesman's profit margin. There is a very healthy second hand car market in Belgium, due to the compulsory yearly MOT system. However, never buy a second hand car without valid MOT. 
Brussels: the best shopping cities in the Benelux
- Mobility -
Cushman & Wakefield publishes a survey on the most attractive retail destinations in the Benelux.
