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:
- proving the customer’s VAT taxable status through a correct VAT-identification number; and
- 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.