Does the foreign entrepreneur in the construction sector have to register for VAT in Belgium? Is Belgian VAT to be charged? In order to answer those, it is actually necessary to make a distinction based on the VAT status of the customer of the foreign entrepreneur.
The supply of services consisting in giving access to educational events (seminars, congresses, professional training, etc.) provided to taxable persons by a non-profit organization is taxable for VAT purposes in the country where these events actually take place.
VAT Quick fixes – Germany – The transport outside the EU is ascribed to the second relationship (B-C) if B acts under a German VAT ID number (Umsatzsteuer-Identifikationsnummer) or a tax number (Steuernummer).