Terms and Conditions

General conditions

Version: January 10, 2024

Article 1. General information  

De btw-lijn (English trade name “VAT aLined”) is a private limited liability company incorporated under Belgian law with its registered office at Roderveldlaan 100 bus 6, 2460 Mortsel and registered with the Crossroads Bank for Enterprises under number 0629.761.216.   

Article 2. Applicability  

2.1 These general conditions (the “General Conditions“) apply to all services provided by De btw-lijn (English trade name “VAT aLined”) for the benefit of the client (the “Client“), unless otherwise agreed in writing between De btw-lijn (English trade name “VAT aLined”) and the Client. The general terms and conditions of the Client shall not apply.  

2.2 The Client undertakes, prior to the commencement of services by De btw-lijn (English trade name “VAT aLined”), to sign a Service Agreement of which these General Terms and Conditions are deemed to form an integral part. The Client acknowledges that he/she has read the General Terms and Conditions and by signing the Service Agreement, is deemed to accept them. The Client also confirms that the information it communicates digitally to De btw-lijn (English trade name “VAT aLined”) via the website (https://www.vatalined.be/) is complete and correct, and that it will promptly update this information in the Client Portal in the event of any change to this information.   

2.3 In case of conflict between the contents of these General Terms and Conditions and the Service Agreement, the Service Agreement shall prevail.  

2.4 These General Terms and Conditions are available in English. The General Terms and Conditions can always be consulted on the website of De btw-lijn (English trade name “VAT aLined”) (https://www.vatalined.be) (the “Website”).  

Article 3. Agreement   

3.1 Except as otherwise provided in the Service Agreement, the agreement (the “Agreement“) shall come into existence and commence when the Client signs the Service Agreement.  

3.2 If De btw-lijn (English trade name “VAT aLined”) has not yet received the Service Agreement signed by the Client, all professional relations between the parties shall in any case be governed by these General Terms and Conditions. 

Article 4. Services  

4.1 The services offered by De btw-lijn (English trade name “VAT aLined”) are described in detail on its Website. The services are in any case limited to VAT advice and other VAT services such as e.g. organizing VAT training courses.  

4.2 De btw-lijn (English trade name “VAT aLined”) performs the services with due care in complete independence, pursuant to a resource commitment. De btw-lijn (English trade name “VAT aLined”) shall ensure that the services performed are provided in accordance with Deontological and other professional standards of the “Institute for Tax Advisors and Accountants” (the “Institute”), taking into account the relevant legislation and regulations in force at the time of execution of the Agreement. However, De btw-lijn (English trade name “VAT aLined”) cannot be held liable for the consequences of possible subsequent changes – if any with retroactive effect – to these legal and regulatory provisions.  

4.3 In accordance with the Act of March 17, 2019 on the professions of accountant and tax advisor and its implementing decrees, De btw-lijn (English trade name “VAT aLined”), as well as its authorized representative(s) or appointee(s) shall be bound to professional secrecy, subject, however, to the application of the provisions of the legislation and regulations on the prevention of the use of the financial system for money laundering and the financing of terrorism.  

Article 5. Information  

5.1 The Client undertakes to provide De btw-lijn (English trade name “VAT aLined”), both at the start of the Agreement and during its term, if necessary at the request of De btw-lijn (English trade name “VAT aLined”), promptly with all the information required to enable the optimal performance of its services. The Client shall provide this information in the format requested by De btw-lijn (English trade name “VAT aLined”) and is also required to communicate any event or change in information that may affect the performance of the services.  

5.2 De btw-lijn (English trade name “VAT aLined”) shall not be liable for any losses that may arise from incorrect, incomplete or late information provided by the Client. In case the Client, after being requested to do so by De btw-lijn (English trade name “VAT aLined”), fails to provide the requested information or complete certain formalities within the specified period, De btw-lijn (English trade name “VAT aLined”) reserves the right to suspend its services and invoice the services already provided. 

5.3 Unless otherwise stipulated in the Service Agreement, De btw-lijn (English trade name “VAT aLined”) is not obliged to verify the accuracy and completeness of the information provided by the Client.  

5.4 De btw-lijn (English trade name “VAT aLined”) makes reasonable efforts to take appropriate technical and organizational measures to protect the transmitted information from loss, misuse or unauthorized modification. However, the Client should be aware that security and protection of the information transmitted by the Client can never be fully guaranteed.  

5.5 The Client cannot derive any rights from the general VAT technical information provided to him/her by De btw-lijn (English trade name “VAT aLined”), regardless of the form in which the information is provided (such as, among others, but not limited to news items, information (whether free or not) made available via De btw-lijn (English trade name “VAT aLined”) website, webinars (whether free or not), information provided in the form of automated forms/VAT tools, webinars, self-tests,…). De btw-lijn (English trade name “VAT aLined”) shall not be liable for any damages that would result from the use thereof and shall not be responsible for Decisions or actions that the Client would take or take on the basis thereof respectively, nor for any consequential damages thereof. Unless otherwise agreed in writing between the Client and De btw-lijn (English trade name “VAT aLined”), the Client is prohibited from distributing the information provided herein, in any form whatsoever.  

5.6 De btw-lijn (English trade name “VAT aLined”) cannot be held responsible for any direct or indirect damage caused by software or technology it uses such as but not limited to the website, the parts of the website that can be accessed for a fee, the automated decision trees, the webinar or self-test technology.  

Article 6. Fees and billing.  

Fees and billing – Services with annual contract  

6.1 Services with annual contract are charged immediately after activation. The price stated in the customer portal at the time of activation or (tacit) renewal applies.  

Fees and billing – Other services than services with annual contract  

6.2 The fees for services other than services with annual contracts of De btw-lijn (English trade name “VAT aLined”) are calculated on the basis of time spent by its partners, (self-employed) employees, directors, servants and agents or on a lump-sum basis.  

6.3 De btw-lijn (English trade name “VAT aLined”) will charge its work, administration costs and advanced costs (if applicable) to the Client on a monthly basis or upon delivery or commencement of services by means of an invoice. Specification of work performed and costs will be sent at the Client’s first request. Costs and fees are due as work is performed on behalf of the Client, even if the assignment is not necessarily terminated. 

6.4 If applicable, all direct costs contracted with third parties necessary for the execution of the assignment are not included in the fees and will be added to the fees and invoiced additionally. At the request of the Client, De btw-lijn (English trade name “VAT aLined”) will provide proof of the costs incurred on behalf of the Client. 

6.5 At the Client’s request, an estimate of costs may be prepared by De btw-lijn (English trade name “VAT aLined”). This estimate is not binding unless expressly agreed otherwise.  

6.6 De btw-lijn (English trade name “VAT aLined”) reserves the right to request a commission from the Client prior to the commencement and during the course of the Agreement by means of a commission statement and only to commence or continue its work or advance expenses after payment thereof. A provision is a lump sum amount paid by the Client to De btw-lijn (English trade name “VAT aLined”) prior to an interim or final statement. Such provision may relate to services already rendered or costs advanced, or may be an advance on services yet to be rendered or costs yet to be incurred, or a combination of both. In the interim statement or final statement, the commissions are deducted from the total amount. 

6.7 The fee rates can be adapted in function of long-term contracts, the urgency of services or their complexity. The Client can always request all updated fee rates from De btw-lijn (English trade name “VAT aLined”). 

6.8 De btw-lijn (English trade name “VAT aLined”) reserves the right to index its hourly rates or price agreements annually.  

Fees and billing – common provisions 

6.9 The fees and costs of De btw-lijn (English trade name “VAT aLined”) are subject to VAT. Only if the customer is a taxpayer who is not established in Belgium, in accordance with the main rules of location for services, no VAT is mentioned on the invoice.  

6.10 Unless otherwise provided, the invoice of De btw-lijn (English trade name “VAT aLined”) is payable no later than thirty (30) days after the invoice date. Invoices from De btw-lijn (English trade name “VAT aLined”) must be protested within fifteen (15) calendar days of the invoice date failing which the invoices shall be accepted as final. If payment is not made on time, interest shall be due ipso jure and without notice of default in accordance with the Law of 02/08/2002 on combating late payment in commercial transactions as amended from time to time, as well as conventional damages fixed at 10% of the unpaid amounts with a minimum of 250 euros. The damages include (but are not limited to) the collection costs.  

Article 7. Termination of Agreement.  

Termination of Agreement – Services with annual contract  

7.1 Services with annual contracts take effect at the time of activation. Subject to the provisions included in 7.6, these contracts cannot be terminated before the expiration of the 12-month term.  

7.2 If the Client wishes to terminate a service with an annual contract, the Client must deactivate this service via email to info@btw-lijn.be at the latest 2 months before the expiration date of the current annual contract.  

Termination of Agreement – Other services than services with annual contract 

7.3 If the Agreement was entered into for an indefinite period, it may be terminated by either party at any time, without cause and without compensation. The termination must be notified to the other party in writing. In all circumstances, De btw-lijn (English trade name “VAT aLined”) is entitled to the payment of the fees and expenses relating to the services already provided and to the costs incurred.  

7.4 Subject to proof to the contrary, in the case of non-recurring orders or services other than fixed fee services, the Agreement shall be deemed to be concluded for an indefinite period.   

Termination of Agreement – common provisions  

7.5 If the Client is manifestly in default in fulfilling its obligations, which is not limited to non-payment of invoices, manifest insolvency or bankruptcy, or if there are circumstances that compromise the independence of De btw-lijn (English trade name “VAT aLined”) or that make the performance of the Agreement in accordance with professional and deontological standards impossible, De btw-lijn (English trade name “VAT aLined”) is entitled to terminate or suspend the Agreement immediately upon written notice, without any consequences in terms of liability of De btw-lijn (English trade name “VAT aLined”) for the resulting damages, for the obligation to repay (advances on) fees or loss of the right to compensation for services rendered. In all circumstances, De btw-lijn (English trade name “VAT aLined”) is entitled to the payment of fees and costs relating to services already rendered. 

7.6 The Client may terminate the Agreement at any time, without compliance with a notice period and without payment of compensation, subject to prior written notice to De btw-lijn (English trade name “VAT aLined”), if De btw-lijn (English trade name “VAT aLined”) is manifestly in breach of its own commitments, as defined in these General Terms and Conditions and, where applicable, in the Service Agreement.   

Article 8. Liability  

8.1 De btw-lijn (English trade name “VAT aLined”) shall only be liable for gross or intentional error in the performance of its services and assignments. De btw-lijn (English trade name “VAT aLined”) shall only be liable for the damage actually suffered which is a direct and exclusive consequence of the gross or intentional error committed by De btw-lijn (English trade name “VAT aLined”) in the performance of its assignment. De btw-lijn (English trade name “VAT aLined”) cannot be held liable for any damage if the service it offers (digitally) cannot be provided through no fault of its own (such as but not limited to problems with software, network,….). De btw-lijn (English trade name “VAT aLined”) and its partners / employees can under no circumstances be held liable for indirect damage, consequential damage, damage or loss of data, expected savings, loss of use or loss of profits suffered by the Client or by third parties. Unless expressly agreed otherwise, De btw-lijn (English trade name “VAT aLined”) shall not be liable for any third party engaged by De btw-lijn (English trade name “VAT aLined”) in the context of the assignment, if any. 

8.2 Any liability, whether contractual or extra-contractual, shall in any event be limited to the amount effectively paid out in the case in question under De btw-lijn’s (English trade name “VAT aLined”) professional liability insurance policy or policies. At the Client’s first request, a summary of the insurance policy or policies taken out may be requested. If, for whatever reason, the insurance company decides not to reimburse, any liability shall be limited to (i) in the case of a non-recurring assignment or service with an annual contract, the amount of the fees invoiced for the execution of the assignment and (ii) in the case of an agreement of indeterminate duration, a maximum of the annual average amount of fees paid by the Client to De btw-lijn (English trade name “VAT aLined”) in the last three calendar years and in both cases (i) or (ii) the total liability shall in any event be limited to a maximum of EUR 50.000,00. 

If it should appear that two or more claims result from one and the same fault, they shall be considered as a single case of liability and liability shall therefore be limited to the highest amount of the amounts applicable to the Agreement in question.  

8.3 The Client undertakes not to hold persons connected with De btw-lijn (English trade name “VAT aLined”) directly liable, regardless of their capacity (partners, directors, employees or self-employed workers), for any errors committed in the performance of their work for De btw-lijn (English trade name “VAT aLined”). This provision also applies to third parties for whom De btw-lijn (English trade name “VAT aLined”) has performed services on behalf of the Client.  

8.4 The Client shall indemnify De btw-lijn (English trade name “VAT aLined”) if De btw-lijn (English trade name “VAT aLined”) is held directly liable or jointly and severally liable by third parties (including the tax authorities) for the payment of VAT, fines or interest imposed for acts or transactions carried out or reported in the name of and on behalf of The Client. The Client shall also reimburse De btw-lijn (English trade name “VAT aLined”) for any costs incurred as a result thereof (including court costs, lawyer’s fees, etc.).   

8.5 The limitations in this Article do not apply in the case of fraud or wilful misconduct.  

Article 9. Anti-money laundering legislation 

9.1 Pursuant to national and European Anti-Money Laundering legislation, De btw-lijn (English trade name “VAT aLined”) is required to identify its Clients and their beneficial owners. 

Consequently, De btw-lijn (English trade name “VAT aLined”) will request and maintain certain information and documents from the Client for this purpose and/or consult suitable databases for this purpose. The Client undertakes to provide De btw-lijn (English trade name “VAT aLined”) with the requested information and to inform it in good time of any changes concerning this information and documents. The Client undertakes to correctly complete or update this information, if required, in the client portal of the www.btw-lijn.be website. 

9.2 The Client acknowledges that upon referral De btw-lijn (English trade name “VAT aLined”) assumes that all obligations under anti-money laundering legislation have already been complied with by the party that has referred. The Client undertakes to transmit all relevant information to De btw-lijn (English trade name “VAT aLined”) if necessary and at the first request of De btw-lijn (English trade name “VAT aLined”).  

9.3 If the Client commissions services from De btw-lijn (English trade name “VAT aLined”) for another party to this agreement (e.g. for his own clients), he undertakes to have carried out the necessary verifications regarding this party and its beneficial owner in the context of anti-money laundering legislation. The Client also undertakes to provide De btw-lijn (English trade name “VAT aLined”) with all relevant information within the framework of the anti-money laundering legislation of this third party at the first request of De btw-lijn (English trade name “VAT aLined”). 

The Client refrains from seeking advice from De btw-lijn (English trade name “VAT aLined”) for clients for which it has not made the necessary verifications or for which a risk has been identified.  

Article 10. Processing of personal data.  

The activities of De btw-lijn (English trade name “VAT aLined”) involve the processing of personal data.  

De btw-lijn (English trade name “VAT aLined”) processes the personal data of the Client and all parties in the file as a data controller. The grounds for processing used by De btw-lijn (English trade name “VAT aLined”) in this regard are the necessity for carrying out the contractual assignment, the necessity for carrying out a legal obligation and legitimate interest. It is assumed here that no special personal data are involved. If the documents provided by the Client do include special personal data of persons other than the Client, the Client must have fulfilled the necessary obligations (valid processing ground and information obligation) for this before providing these data to the firm. 

Personal data is not kept longer than necessary. This takes into account the applicable statutory limitation periods and professional liability. 

Personal data will only be shared with the competent authorities within the framework of the Client’s assignment and the associated legal obligations or with the Client’s consent. Furthermore, Client data may be processed by a processor of De btw-lijn (English trade name “VAT aLined”). The necessary guarantees have been obtained with each processor in accordance with the GDPR. If the data is processed outside the EU, the appropriate safeguards will be taken in accordance with the GDPR. 

The Client has the right to address to De btw-lijn (English trade name “VAT aLined”) a request to inspect, correct, delete, transfer his personal data or request the withdrawal of his consent or objection to the processing of his personal data, by writing to the office address or by sending an e-mail to info@btw-lijn.be. 

De btw-lijn (English trade name “VAT aLined”) undertakes to provide the Client with a reasoned response to its request within a period of one (1) month. Depending on the complexity of the request(s) and on the number of requests, this period may be extended by a further two (2) months if necessary. The Client also has the possibility of filing a complaint with the Data Protection Authority at any time. 

More details regarding De btw-lijn (English trade name “VAT aLined”)’s privacy policy are available at www.btw-lijn.be/privacy-policy. 

Article 11. Confidentiality  

11.1 All data and information that the parties mutually receive from each other will be kept confidential during the term of the Agreement and will not be disclosed to third parties or used for any other purpose than as agreed between the parties. 

The obligation described in the preceding paragraph shall not apply to confidential information that: was already publicly available at the time of disclosure by the disclosing party or subsequently became publicly available without the recipient’s action; was already in the lawful possession of the recipient at the time of disclosure as can be adequately demonstrated by the recipient; or is received on a non-confidential basis by the recipient from third parties after disclosure. 

11.2 If De btw-lijn (English trade name “VAT aLined”) is required to provide information under a legal obligation, De btw-lijn (English trade name “VAT aLined”) will verify the basis of the request and the identity of the requestor. De btw-lijn (English trade name “VAT aLined”) will inform the Client, prior to providing this information, unless legal provisions prohibit it. 

Article 12. Intellectual property rights  

12.1 All intellectual property rights and derivative rights remain the property of De btw-lijn (English trade name “VAT aLined”) at all times.  

12.2 The Client does not have the right to disclose, reproduce or use the work of De btw-lijn (English trade name “VAT aLined”) (opinions, notes, contracts, working documents and other intellectual work), in any form whatsoever, itself or with the help of third parties, without the prior written consent of De btw-lijn (English trade name “VAT aLined”), in any context other than the assigned assignment.  

Article 13. Non-recruitment 

13.1 The Client expressly undertakes, throughout the term of the Agreement and during a period of twelve (12) months following its termination, regardless of the reason for termination, not to directly or indirectly employ any member of staff or self-employed employee of De btw-lijn (English trade name “VAT aLined”) involved in the performance of the Agreement or to directly or indirectly (e.g., through a legal entity) have him/her perform work outside the scope of an Agreement between the Client and De btw-lijn (English trade name “VAT aLined”), except by prior written agreement between the parties.  

13.2 If the Client commits a breach of the provisions of clause 13.1, De btw-lijn (English trade name “VAT aLined”) may send a notice of default with the demand to stop this breach within fifteen (15) calendar days and to repair the damage suffered. If the notice of default is not acted upon, then the Client shall be liable to pay a lump-sum compensation to De btw-lijn (English trade name “VAT aLined”) in the amount of EUR 60,000, without prejudice to De btw-lijn (English trade name “VAT aLined”)’s right to claim additional damages if it can prove that its actual damages are higher.  

Article 14. Nullity or modification  

14.1 In the event of nullity or inapplicability of one or more provisions of these General Terms and Conditions, the validity of the remaining provisions shall not be affected. The provision declared void or inapplicable shall be replaced by the parties by mutual agreement with a provision as close as possible to the original provision and its intention.  

14.2 De btw-lijn (English trade name “VAT aLined”) reserves the right to modify these Terms and Conditions at any time.  

Article 15. Applicable law and jurisdiction  

The General Conditions and all Agreements between De btw-lijn (English trade name “VAT aLined”) and the Client are subject to Belgian law. All disputes of any kind fall under the jurisdiction of the courts of Antwerp.