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<!DOCTYPE html> <html lang="nl" data-n-head="%7B%22lang%22:%7B%22ssr%22:%22nl%22%7D%7D"> <head > <title>Vlaamse Belastingdienst | Vlaanderen.be</title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" name="application-name" content="Vlaanderen"><meta data-n-head="ssr" name="facebook-domain-verification" content="fu6vr7q84l0d3ihjuy2xok3yqrqw7i"><meta data-n-head="ssr" name="twitter:card" content="summary_large_image"><meta data-n-head="ssr" name="twitter:site" content="@info_vlaanderen"><meta data-n-head="ssr" property="og:type" content="website"><meta data-n-head="ssr" property="og:site_name" content="Vlaanderen.be"><meta data-n-head="ssr" property="og:url" content="https://www.vlaanderen.be/organisaties/administratieve-diensten-van-de-vlaamse-overheid/beleidsdomein-financien-en-begroting/vlaamse-belastingdienst"><meta data-n-head="ssr" name="description" content="organiseert de inning 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vl-grid--is-stacked-small vl-grid--v-center"><div class="vl-col--8-12 vl-col--7-12--s vl-col--12-12--xs"><span class="vl-title vl-title--h6 vl-title--no-space-bottom">Vlaamse Belastingdienst</span></div></div></div></div></div></header><div data-side-nav-content="" class="vl-page"><div><main id="main" itemprop="mainContentOfPage" role="main" class="vl-main-content"><div class="vl-region vl-region--no-space-bottom"><div class="vl-layout"><div data-pt-type="wp-pt-heading" class="wp-pt-heading wp-pt-heading--small"><div class="wp-pt-heading__inner"><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12 vl-col--12-12--s"><div class="wp-pt-heading__body"><div class="vl-grid vl-grid--is-stacked-small"><div class="vl-col--12-12"><span aria-live="polite" class="vl-u-visually-hidden"> Gedaan met laden. U bevindt zich op: Vlaamse Belastingdienst </span><h1 class="wp-pt-heading__title vl-title vl-title--h1 vl-title--no-space-bottom"> Vlaamse Belastingdienst </h1></div><div class="vl-col--8-12 vl-col--9-12--m vl-col--12-12--s"><div class="vl-u-no-overflow"><div class="vl-grid vl-grid--is-stacked vl-grid--v-center"><div class="vl-col--12-12"><div><div class="vl-icon-wrapper"><span aria-hidden="true" class="vl-icon vl-vi vl-vi-building vl-icon--light vl-icon--before"></span><span class="vl-annotation"> Intern verzelfstandigd agentschap (IVA) zonder rechtspersoonlijkheid </span></div></div></div></div></div></div></div></div></div></div></div></div></div></div><div><section class="vl-region"><div class="vl-layout"><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><div class="vl-u-flex-direction-row-reverse vl-grid vl-grid--is-stacked"><div data-pt-type="wp-pt-side-navigation" class="vl-col--3-12 vl-push--1-12 vl-push--reset--m vl-col--12-12--s wp-pt-side-navigation wp-pt-side-navigation--sticky-parent"></div><div data-pt-type="wp-pt-side-navigation" class="vl-col--3-12 vl-push--1-12 vl-push--reset--m vl-col--12-12--s wp-pt-side-navigation wp-pt-side-navigation--show-mobile"></div><div class="vl-col--8-12 vl-col--9-12--m vl-col--12-12--s"><div class="vl-grid vl-grid--is-stacked-large"><div class="vl-col--12-12"><div id="sb-wp-sb-text-6364896" data-sb-type="wp-sb-text" data-is-anchor-target="true"><div class="vl-grid"><div class="vl-col--12-12 vl-col--12-12--m vl-col--12-12--s"><div><div class="vl-typography wp-sb-text__text"><div><ul><li>organiseert de inning en invordering van de Vlaamse belastingen, met inbegrip van de inkohiering en de bezwaarafhandeling, inbegrepen de belastingen, aangeduid als heffingen (met uitzondering van de heffing op de waterverontreiniging, de heffing op de winning van grondwater, de milieuheffing op de verwijdering van afvalstoffen en de mestheffingen)</li><li>oefent de fiscale controle uit met betrekking tot deze belastingen met uitzondering van de in art. 3, 1° opgesomde heffingen</li><li>vordert niet fiscale schuldvorderingen in zoals bepaald in het decreet van 19 april 2024 tot regeling van de invordering van niet-fiscale schuldvorderingen en het besluit van de Vlaamse Regering van 8 november 2024 tot regeling van de invordering van niet fiscale schuldvorderingen</li><li>int retributies en bijzondere (sector)bijdragen, voor zover deze taak door de Vlaamse Regering aan het agentschap werd toegewezen</li><li>levert de vereiste beleidsgerichte input aan het departement zodat het departement over alle nuttige informatie beschikt om effectief en efficiënt zijn rol te vervullen op het vlak van de beleidsvoorbereiding en -evaluatie en op het vlak van de ondersteuning van de minister bij de opvolging en de aansturing van de uitvoering van het beleid</li><li>zorgt voor de uitreiking van attesten voor fiscale vrijstellingen en verminderingen, voor zover deze taak niet door de Vlaamse Regering aan een ander beleidsdomein werd toegewezen</li></ul></div></div></div></div></div></div></div><div id="organisatiestructuur-parent" class="vl-col--12-12"><h2 id="organisatiestructuur" data-is-anchor="" data-anchor-title="Organisatiestructuur" class="vl-title vl-title--h2"> Organisatiestructuur </h2><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><a href="/Organisation/OVO000757" class="vl-link vl-link--bold"> Afdeling Burgercontact en Bezwaren </a></div><div class="vl-col--12-12"><a href="/Organisation/OVO000758" class="vl-link vl-link--bold"> Afdeling Controle </a></div><div class="vl-col--12-12"><a href="/Organisation/OVO000759" class="vl-link vl-link--bold"> Afdeling Taxatie </a></div><div class="vl-col--12-12"><a href="/Organisation/OVO050096" class="vl-link vl-link--bold"> Afdeling Juridische Dienstverlening </a></div><div class="vl-col--12-12"><a href="/Organisation/OVO050086" class="vl-link vl-link--bold"> Afdeling Schatting en Waardering </a></div><div class="vl-col--12-12"><a href="/Organisation/OVO041604" class="vl-link vl-link--bold"> Afdeling Inning & Invordering </a></div><div class="vl-col--12-12"><a href="/Organisation/OVO008239" class="vl-link vl-link--bold"> Afdeling Stafdiensten </a></div><div class="vl-col--12-12"><a href="/Organisation/OVO028711" class="vl-link vl-link--bold"> ICT Dienstencentrum F&B </a></div></div></div><div id="contactgegevens-parent" class="vl-col--12-12"><h2 id="contactgegevens" data-is-anchor="" data-anchor-title="Contactgegevens" class="vl-title vl-title--h2"> Contactgegevens </h2><div data-pt-type="wp-pt-contact-data"><div id="sb-wp-sb-contact-card-6364948" data-sb-type="wp-sb-contact-card" data-is-anchor-target="true"><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><div itemscope="itemscope" itemtype="http://schema.org/GovernmentBuilding" class="vl-contact-data vl-contact-data--full-width"><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12 vl-col--12-12--m"><div role="presentation" class="vl-infoblock"><header role="presentation" class="vl-infoblock__header"><div class="vl-infoblock__header__icon-wrapper"><span aria-hidden="true" class="vl-icon vl-vi vl-vi-contacts vl-infoblock__header__icon"></span></div><h3 class="vl-infoblock__title"> Vlaamse Belastingdienst </h3></header></div></div><div class="vl-col--12-12 vl-col--12-12--m vl-contact-data__content vl-contact-data__content--full-width"><dl class="vl-properties vl-properties--full-width"><div class="vl-properties__list"><dt class="vl-properties__label"> Website </dt><dd class="vl-properties__data"><a href="https://www.vlaanderen.be/vlaamse-belastingdienst" target="_blank" rel="noopener noreferrer" class="vl-link">www.vlaanderen.be/vlaamse-belastingdienst <span class="vl-u-visually-hidden">opent in nieuw venster</span><span aria-hidden="true" class="vl-icon vl-vi vl-vi-external vl-link__icon vl-link__icon--after"></span></a><br></dd><dt class="vl-properties__label"> Contactformulier </dt><dd class="vl-properties__data"><a href="https://www.vlaanderen.be/email-vlaamse-belastingdienst" target="_blank" rel="noopener noreferrer" class="vl-link">https://www.vlaanderen.be/email-vlaamse-belastingdienst <span class="vl-u-visually-hidden">opent in nieuw venster</span><span aria-hidden="true" class="vl-icon vl-vi vl-vi-external vl-link__icon vl-link__icon--after"></span></a><br></dd><dt class="vl-properties__label"> Telefoon </dt><dd class="vl-properties__data"><a href="tel:1700" class="vl-link">1700 </a><br></dd><dt class="vl-properties__label"> Kantooruren </dt><dd class="vl-properties__data"><div data-pt-type="wp-pt-opening-hours" class="vl-grid"><div class="vl-col--12-12"><dl class="vl-properties"><div class="vl-properties__list"><dt class="vl-properties__label"> Maandag </dt><dd class="vl-properties__data"> 9:00 - 19:00 <meta itemprop="openingHours" content="Ma 9:00-19:00"></dd><dt class="vl-properties__label"> Dinsdag </dt><dd class="vl-properties__data"> 9:00 - 19:00 <meta itemprop="openingHours" content="Di 9:00-19:00"></dd><dt class="vl-properties__label"> Woensdag </dt><dd class="vl-properties__data"> 9:00 - 19:00 <meta itemprop="openingHours" content="Wo 9:00-19:00"></dd><dt class="vl-properties__label"> Donderdag </dt><dd class="vl-properties__data"> 9:00 - 19:00 <meta itemprop="openingHours" content="Do 9:00-19:00"></dd><dt class="vl-properties__label"> Vrijdag </dt><dd class="vl-properties__data"> 9:00 - 19:00 <meta itemprop="openingHours" content="Vr 9:00-19:00"></dd></div></dl></div></div></dd><dt class="vl-properties__label"> Postadres </dt><dd class="vl-properties__data"><p><strong>Vlaamse Belastingdienst</strong></p><div class="vl-u-spacer vl-u-spacer--xsmall"></div><p> Vaartstraat 16, 9300 Aalst </p></dd></div></dl></div></div></div></div></div></div></div><div class="vl-u-spacer"></div></div><div id="contactpersonen-parent" class="vl-col--12-12"><h2 id="contactpersonen" data-is-anchor="" data-anchor-title="Contactpersonen" class="vl-title vl-title--h2"> Contactpersonen </h2><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--6-12 vl-col--6-12--m vl-col--12-12--s"><div class="vl-spotlight"><article role="none" class="vl-spotlight__main"><div class="vl-spotlight__container"><div class="vl-spotlight__title-wrapper"><h3 class="vl-spotlight__title"> Waarnemend administrateur-generaal </h3></div><div class="vl-spotlight__text"><span>Van Herreweghe David</span></div></div></article></div></div><div class="vl-col--6-12 vl-col--6-12--m vl-col--12-12--s"><div class="vl-spotlight"><article role="none" class="vl-spotlight__main"><div class="vl-spotlight__container"><div class="vl-spotlight__title-wrapper"><h3 class="vl-spotlight__title"> Woordvoerder-vervanger </h3></div><div class="vl-spotlight__text"><span>De Sagher Kris</span></div></div></article></div></div></div></div><div id="arbeidsreglement-parent" class="vl-col--12-12"><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><h2 id="arbeidsreglement" data-is-anchor="" data-anchor-title="Arbeidsreglement" class="vl-title vl-title--h2 vl-title--no-space-bottom"> Arbeidsreglement </h2></div><div class="vl-col--12-12"><div id="sb-wp-sb-references-6365072" data-sb-type="wp-sb-references" data-is-anchor-target="true" data-fetch-key="0" class="wp-sb-references"><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12 vl-col--12-12--s vl-col--12-12--xs"><ol class="vl-grid vl-grid--is-stacked"><li class="wp-sb-references__list-item vl-col--12-12 vl-col--12-12--m vl-col--12-12--s"><div class="wp-sb-references__grid"><div data-pt-type="WpPtSpotlightBase" class="wp-pt-spotlight wp-sb-references__item"><div class="vl-spotlight vl-spotlight--no-border vl-spotlight--horizontal vl-spotlight--alt-focus vl-spotlight--link"><a href="https://assets.vlaanderen.be/image/upload/v1738573508/Arbeidsreglement_VLABEL_20220101_fwyiqf.pdf" aria-hidden="true" tabindex="-1" class="vl-spotlight__link-wrapper vl-link"><span class="vl-u-visually-hidden"><span class="wp-pt-spotlight__title"><span>Arbeidsreglement</span></span></span></a><article role="none" class="vl-spotlight__main"><div class="vl-spotlight__container"><div class="vl-spotlight__title-wrapper"><div class="vl-spotlight__title"><a href="https://assets.vlaanderen.be/image/upload/v1738573508/Arbeidsreglement_VLABEL_20220101_fwyiqf.pdf" tabindex="0" class="vl-link vl-link--bold"><span class="wp-pt-spotlight__title"><span>Arbeidsreglement</span></span><span class="vl-u-visually-hidden">Arbeidsreglement</span></a></div></div></div></article></div></div></div></li></ol></div></div></div></div></div></div><div class="vl-col--6-12 vl-col--6-12--m vl-col--12-12--s"><div class="vl-spotlight"><article role="none" class="vl-spotlight__main"><div class="vl-spotlight__container"><div class="vl-spotlight__title-wrapper"><h3 class="vl-spotlight__title"> Contactpersoon arbeidsreglement </h3></div><div class="vl-spotlight__text"><span>Vermeir Els</span></div></div></article></div></div></div></div><div id="oprichting-parent" class="vl-col--12-12"><h2 id="oprichting" data-is-anchor="" data-anchor-title="Oprichting" class="vl-title vl-title--h2"> Oprichting </h2><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><div class="vl-typography"><div><p>Het intern verzelfstandigd agentschap zonder rechtspersoonlijkheid Vlaamse Belastingdienst (VLABEL) werd opgericht bij besluit van de Vlaamse Regering van 11 juni 2004. Dit besluit is in werking getreden op 1 juli 2006.</p> <ul> <li><a href="http://codex.vlaanderen.be/Zoeken/Document.aspx?DID=1013277&param=inhoud" target="_blank" rel="noopener noreferrer" class="vl-link vl-link--inline">Besluit van de Vlaamse Regering van 11 juni 2004<span class="vl-link__icon vl-link__icon--after vl-vi vl-vi-external" aria-hidden="true"></span><span class="vl-u-visually-hidden">(opent in nieuw venster)</span></a> tot oprichting van het agentschap Vlaamse Belastingdienst (B.S. 27.07.2004)</li> </ul><ul> <li><a href="http://codex.vlaanderen.be/Zoeken/Document.aspx?DID=1014626&param=inhoud" target="_blank" rel="noopener noreferrer" class="vl-link vl-link--inline">Besluit van de Vlaamse Regering van 23 juni 2006<span class="vl-link__icon vl-link__icon--after vl-vi vl-vi-external" aria-hidden="true"></span><span class="vl-u-visually-hidden">(opent in nieuw venster)</span></a> tot operationalisering van het beleidsdomein Financiën en Begroting (B.S. 30.06.2006)</li> </ul></div></div></div></div></div><div id="personeelsregelgeving-parent" class="vl-col--12-12"><h2 id="personeelsregelgeving" data-is-anchor="" data-anchor-title="Personeelsregelgeving" class="vl-title vl-title--h2"> Personeelsregelgeving </h2><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><h3 class="vl-title vl-title--h3"> Rechtspositieregeling </h3><div class="vl-typography"><div><p>Het personeel van de Vlaamse Belastingdienst valt onder het Vlaams personeelsstatuut van 13 januari 2006.</p> <ul> <li><a href="https://www.vlaanderen.be/vlaams-personeelsstatuut">Besluit van de Vlaamse Regering van 13 januari 2006</a> houdende vaststelling van de rechtspositie van het personeel van de diensten van de Vlaamse overheid (B.S. 27.03.2006)</li> </ul><p>De rechtspositieregeling van het personeel van de Vlaamse Belastingdienst wordt verder nog geregeld door:</p> <ul> <li><a href="http://codex.vlaanderen.be/Zoeken/Document.aspx?DID=1015039&param=inhoud" target="_blank" rel="noopener noreferrer" class="vl-link vl-link--inline">Bijzonder decreet van 7 juli 2006<span class="vl-link__icon vl-link__icon--after vl-vi vl-vi-external" aria-hidden="true"></span><span class="vl-u-visually-hidden">(opent in nieuw venster)</span></a> over de Vlaamse instellingen (inzonderheid art. 6 ivm politiek verlof) (B.S. 17.10.2006)</li> </ul></div></div></div><div class="vl-col--12-12"><h3 class="vl-title vl-title--h3"> Bijkomende of specifieke opdrachten </h3><div class="vl-typography"><div><ul> <li><a href="http://codex.vlaanderen.be/Zoeken/Document.aspx?DID=1016783&param=inhoud" target="_blank" rel="noopener noreferrer" class="vl-link vl-link--inline">Ministerieel besluit van 14 mei 2008<span class="vl-link__icon vl-link__icon--after vl-vi vl-vi-external" aria-hidden="true"></span><span class="vl-u-visually-hidden">(opent in nieuw venster)</span></a> houdende vaststelling van de bijkomende of specifieke opdrachten bij de diensten van de Vlaamse overheid <a href="https://overheid.vlaanderen.be/sites/bz.vlaanderen.be/files/documenten/personeel/regelgeving/vademecum_dvo/MB_20080514_BS.pdf" target="_blank" rel="noopener noreferrer" class="vl-link vl-link--inline">(B.S. 26.05.2008)<span class="vl-link__icon vl-link__icon--after vl-vi vl-vi-file-office-pdf" aria-hidden="true"></span><span class="vl-u-visually-hidden">(PDF bestand opent in nieuw venster)</span></a></li> </ul></div></div></div></div></div><div id="sociale-zekerheid-parent" class="vl-col--12-12"><h2 id="sociale-zekerheid" data-is-anchor="" data-anchor-title="Sociale Zekerheid" class="vl-title vl-title--h2"> Sociale Zekerheid </h2><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><h3 class="vl-title vl-title--h3"> Pensioenregeling </h3><div class="vl-typography"><div><p>Inzake de pensioenregeling is het personeel van de Vlaamse Belastingdienst onderworpen aan de wettelijke en statutaire regelen die van toepassing zijn op het vast, tijdelijk en hulppersoneel van het Rijk [zie de bijzondere wet van 8 augustus 1980 tot hervorming der instellingen (art. 87, §3)].</p></div></div></div></div></div><div id="syndicaal-statuut-parent" class="vl-col--12-12"><h2 id="syndicaal-statuut" data-is-anchor="" data-anchor-title="Syndicaal statuut" class="vl-title vl-title--h2"> Syndicaal statuut </h2><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><div class="vl-typography"><div><p>De Vlaamse Belastingdienst is onderworpen aan de wet van 19 december 1974 tot regeling van de betrekkingen tussen de overheid en de vakbonden van haar personeel.</p> <ul> <li><a href="http://www.ejustice.just.fgov.be/eli/wet/1974/12/19/1974121902/justel" target="_blank" rel="noopener noreferrer" class="vl-link vl-link--inline">Wet van 19 december 1974<span class="vl-link__icon vl-link__icon--after vl-vi vl-vi-external" aria-hidden="true"></span><span class="vl-u-visually-hidden">(opent in nieuw venster)</span></a> tot regeling van de betrekkingen tussen de overheid en de vakbonden van haar personeel (B.S. 24.12.1974)</li> </ul></div></div></div></div></div></div></div></div></div></div></div></section></div><div data-pt-type="wp-pt-footer" class="wp-pt-footer"><div data-parent-id="contact-parent" data-is-anchor-target="true"><div class="vl-region vl-region--no-space"><div class="vl-layout"><h2 data-is-anchor="" data-anchor-title="Contact" id="contact" class="vl-title vl-title--h2"> Contact </h2></div></div><div class="vl-region vl-region--overlap"><div class="vl-layout"><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--12-12"><div data-pt-type="wp-pt-contact-data"><div itemscope="itemscope" itemtype="http://schema.org/GovernmentBuilding" icon="contacts" class="vl-contact-data"><div class="vl-grid vl-grid--is-stacked"><div class="vl-col--5-12 vl-col--12-12--m"><div role="presentation" class="vl-infoblock"><header role="presentation" class="vl-infoblock__header"><div class="vl-infoblock__header__icon-wrapper"><span 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