Frequently Asked Questions - Retailers

Who is Diplomatic Card Company?

Diplomatic Card Company is authorised on behalf of the Belgian Ministry of Finance to reclaim exempted VAT from Belgian taxpayers within the framework of Diplomatic sales. Our licence number is E.T.122.729.
https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet/document/25071f3a-7a4b-4a62-b95f-ce47f5ea699a (Page 6)

Interested in offering our No. 1 VAT Free service to diplomats and diplomatic missions?

Diplomatic Card Company is the only provider that offers an exclusive VAT-free service. It enables stores to offer VAT free purchases at moment of sales. Preferred by our extensive list of connected stores and our diplomatic community. When a store is connected on our platform, he receives access to our web application using personal login credentials. The store can check the diplomat's identity using his VAT free web application and the VAT free card of the diplomat. The VAT free web application immediately and automatically checks the VAT privilege of the diplomat. Upon validation by the system, the diplomat can immediately pay VAT free.
- You will therefore not receive a VAT refund request.
- You will receive a monthly invoice with the commission per sale.
- Within a few days, the E-certificate is available on your personal Merchant Portal.
- You do not need to make any counter entries in your accounts.
- Based on our data, diplomats spend more. Since they buy VAT-free immediately, their purchasing power increases by 21%.

We also offer custom integrations with your cash register to increase efficiency and ease of use for you and your clients.
Interested in offering this VAT-free service? Please contact our Support Desk.

Haven't found your question?

Please feel free to contact our acclaimed Support Desk. Our dedicated team is always available to help you with any questions you might have.

Who is Diplomatic Card Company

Why do you receive a VAT refund request?

The VAT refund request is a consequence of a sale of a goods or services to a diplomatic mission in Belgium or an individual diplomat stationed in Belgium. Foreign diplomatic missions and diplomats who are not permanently resident in Belgium are granted certain privileges such as the VAT refund. The privileges per nationality of the mission or diplomat can be different on the basis of reciprocity rules determined by foreign affairs.
https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet/document/25071f3a-7a4b-4a62-b95f-ce47f5ea699a

What should you do when you receive a VAT refund request?

1. Check the invoice data on the attached E-certificate. [Boxes B11 to C5].
2. Pay back the VAT as indicated on the VAT refund request to:
Diplomatic Card Services Belgium B.V.
Kunstlaan 6 Sint-Joost-ten-Node
VAT nr: BE 0650.962.941
IBAN: BE46 0689 3190 9036
BIC: GKCCBEBB
[Please make sure that you fill in the payment reference that appears on the document called
"Declaration n° ..." or "VAT Refund Application"]
3. Enter the E-certificate in your accounts. For instructions on how to enter the E-certificate in your accounts go to the tab Accounting.

Why does Diplomatic Card Company send this VAT refund request and not the diplomat or mission itself?

A diplomatic mission in Belgium, as well as an individual diplomat stationed in Belgium, cannot contact the Tax Office to recover his VAT. He uses the services of an authorised company that submits a refund claim to the supplier or service provider.

Are there any legal publications on this procedure?

A first publication from the Official Gazette dated 21 January 2019 can be found on Fisconet:
https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet/document/25071f3a-7a4b-4a62-b95f-ce47f5ea699a
On 21 February 2020, a new publication was issued, in which the first publication was supplemented and some points amended. Also available on Fisconet:
https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet/document/234b57f3-c62a-4179-ab6e-c14d8d436b85

What is the legal period to refund the VAT?

The statutory refund period prescribes that exempted VAT funds must be refunded to the authorised company at the latest by the end of the month following the month of positive validation of the sale. The payment term is mentioned in point 10 of the publication in the Official Gazette.

Haven't found your question?

Please feel free to contact our acclaimed Support Desk. Our dedicated team is always available to help you with any questions you might have.

Who is Diplomatic Card Company?

What is an E-Certificate?

The VAT refund request - the E-certificate - is issued to you by our company following a positive validation of the issued invoice by the Ministry of Finance. The E-certificate is the fiscal proof of the VAT exemption on the validated invoice for your VAT declaration.

What is a declaration?

The declaration is a document sent by Diplomatic Card Company by email. It's an overview of all the validated purchases made at your store which are eligible for a VAT refund. The declaration document lists all the Verification Codes which you can use to consult and download the subsequent E-certificates.

Where can I find the E-certificate?

Go to the Check Platform: https://gov.diplomaticcard.com/verify
- Fill in the company number of your company. See also at the top of the VAT refund application.
- Fill in the Verification Code* that you can find on our declaration which you have received by email.
- Download the E-certificate and the invoice of the purchase.
‍
*The number starts with DCC and is case sensitive.
**Also copy the dots.
***We recommend you copy and paste them.

Where can you find a copy of the invoice on which the VAT refund is based?

Also on the Check Platform: https://gov.diplomaticcard.com/verify
Fill in the company number of your company. See also at the top of the VAT refund application.
Fill in the Verification Code that you will find on the E-certificate.‍

Haven't found your question?

Please feel free to contact our acclaimed Support Desk. Our dedicated team is always available to help you with any questions you might have.

Who is Diplomatic Card Company?

What if the sales invoice you issued for the diplomat has already been processed in your VAT declaration?

You can correct this exempted turnover retroactively on a subsequent VAT declaration. You fill in the declaration in accordance with the enclosed accounting instructions. The Belgian Tax Administration will then deduct the amount mentioned from the total amount to be paid. You must keep the credit invoice and the invoice without VAT in your accounts together with the E-Certificate.

Can you make a correction in a VAT declaration?

The supplier or service provider has issued an invoice with VAT in the name and address of the diplomatic mission, consular post or beneficiary. This invoice was possibly already included in your outgoing invoice book and in rosters 01, 02 or 03 (taxable amount) and in roster 54 (VAT due) of the periodical VAT return.

Now that the exemption has been granted in the same or in a subsequent return period:
The supplier must issue a correcting document that:
- either **cancels the original invoice in full. This correcting document for cancellation is included in box 49 (taxable amount), as well as in box 64 (VAT to be recovered) of the periodical declaration. A new invoice on which no VAT is charged is then issued and entered in the outgoing invoice book, as well as in box 47 (taxable amount) of the periodic declaration.
- or *the original invoice is corrected. This correcting document is entered in box 64 (VAT to be recovered) of the periodical declaration.

The new invoice or the corrected document must refer to the original invoice (date and reference number) and state the provision on the basis of which the transaction is exempt from VAT (Article 42, § 3 of the VAT Code):
<< Exemption from VAT : article 42, § 3, of the VAT Code >>

Instructions Step by Step

Sales with VAT:
- Boxes 01, 02 or 03: Taxable amount
- Box 54: VAT due

On receipt of the E-Certificate and payment of the VAT to Diplomatic Card Services B.V:
In the case of **complete cancellation of the original invoice:
- Box 49: Taxable amount
- Box 64: VAT to be recovered
- Box 47: Taxable amount

For *amendment to original invoice
- Box 64: VAT to be recovered

Example:
A sale for €500 with €105 in VAT (21%).

Sale with VAT:
BOX 01, 02, 03 + €500 Tax base
BOX 54 + €105 VAT due

On receipt of the E-Certificate and payment of the VAT to Diplomatic Card Services B.V:
On **full cancellation of the original invoice:
BOX 49 - €500 Taxable amount
BOX 64 - €105 Recoverable VAT
BOX 47 + €500 Tax base

In case of *amendment to original invoice
BOX 64 - €105 VAT to be recovered

Why do you always have to draw up an invoice including VAT when you are not affiliated to Diplomatic Card Company?

There is a mandatory invoice pursuant to Article 53, § 2, 1°, of the Code and Article 1, 11°, of Royal Decree No. 1 of 29 December 1992, relating to the system for the payment of value added tax. Receipts, order forms or proforma invoices are insufficient.

In addition, the invoice must be drawn up with VAT in the first instance, since, as long as no VAT exemption document has been issued, there is no legal justification for a taxpayer to issue an invoice without VAT.

In addition, it is on the basis of the invoice that it is determined whether the exemption can be applied based on the limits and conditions set out in Article 42(3)(2) of the VAT Code and taking into account the application of the rules of reciprocity.

Finally, once the exemption document has been issued to the taxable person, the taxable person may correct the invoice by * issuing a credit note for the amount of VAT or by ** cancelling the original invoice and re-invoicing without VAT.

Interested in offering our No. 1 VAT Free service to diplomats and diplomatic missions?

Haven't found your question?

Please feel free to contact our acclaimed Support Desk. Our dedicated team is always available to help you with any questions you might have.

Haven't found your question?

Please feel free to contact our acclaimed Support Desk. Our dedicated team is always available to help you with any questions you might have.

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