Medical devices market – FAMPH contribution on turnover – Only Belgian turnover subject to the contribution
Stakeholders in the medical devices market established in Belgium or carrying out activities in Belgium have to pay a Belgian contribution on their turnover related to the medical devices. Until recently, it was not entirely clear whether the global or Belgian turnover was subject to this contribution. After our intervention, the FAMPH confirmed that only the Belgium turnover is subject to this 0.2762% contribution. For companies active in the medical devices market with activities outside Belgium, this means a significant reduction in the contribution.
Who?
Stakeholders are liable for the contribution if they perform at least one of the following roles in the medical device field in Belgium:
- manufacturer
- authorized representative
- importer
- assembler of systems and procedure packs
- manufacturer of custom-made devices
- distributor
- companies that install and/or maintain medical devices as part of a patient’s medical treatment outside a hospital service (STHAs).
What’s new?
Until recently, the stakeholders were invited to report their global turnover to calculate the turnover tax. For 2023 (related to the turnover of 2022), the contribution amounted to maximum 0,2762% of the turnover, with an exemption for companies with a turnover below 47,660.56 EUR. Until recently, the FAMPH instructions stated that the global turnover had to be reported and was used to calculate this contribution, which seemed to contradict the legal provisions in. After our intervention, the instructions have been modified and now only refer to the Belgian turnover. This means a significant reduction in this contribution for many companies active in this medical devices market, also operating outside Belgium.
Next steps?
If the turnover declaration for 2023 (relating to the turnover of 2022) has already been filed, you can file a correction via a special form. If the turnover declaration has not yet been filed, it is sufficient to only include the Belgian turnover.
We of course remain available for further information or assistance in this matter.
