The provision of educational services, including distance learning, will be exempted provided the non-profit making institution is duly recognized as such by the commissioner. The scope of the exemption does not cover ancillary services such as  the provision of accommodation, catering services, the letting of any movable or immovable tangible property, parking facilities, social activities and entertainment (07/2016)

Since 01/01/2013, goods that are transferred for the purpose of valuation to another Member State and then return back to their initial supplier in the Member State from which they were initially dispatched shall no longer be regarded as a transfer to another Member State.