VAT exemption for Intra-Community supplies: Transport document can be replaced by destination document

In order to apply the VAT exemption for intra-Community supplies in Belgium (article 39bis of the Belgian VAT Code), Belgian VAT authorities require the supplier (amongst others) to obtain and keep a set of commercial documents that the goods have been transported from Belgium to another Member State. Suitable evidence includes contracts, purchase orders, transport documents and payment documents.

In order to enhance legal certainty, the Belgian VAT authorities recently published a new Administrative Decision (E.T. 129.460) which confirms that the transport document can be replaced by a so-called destination document.

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