Tiberghien – VAT exemption of intra-EU supplies : Belgian VAT authorities simplify the proof required.

On 1 July 2016, the Belgian VAT authorities published an important decision that should simplify the burden of proof requirements for the VAT exemption concerning intra-EU supplies.

In principle, the VAT exemption for intra-EU supplies requires the fulfillment of two conditions:

  1. proving the customer’s VAT taxable status through a correct VAT-identification number; and
  2. sufficient evidence that the goods have been transported from Belgium to another EU member state.

Under the current Belgian VAT law, such transportation can be proved by any of a number of the required documents (including: contracts, purchase orders, transport documents and payment documents). The VAT authorities have required a set of documents proving the transportation, without any one document being more decisive or important than any other.

Read more: Tiberghien – VAT exemption of intra-EU supplies : Belgian VAT authorities simplify the proof required.

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