Intra-Community supplies of goods are exempted from VAT if your company may evidence that the goods have effectively been transported outside Belgium. This proof may be provided by a set … Read More
The Court of Justice of the EU (CJEU) reminds us that taxpayers are not free to do whatever they like when they are involved in triangular transactions. The VAT treatment … Read More
The Court of Justice of the EU ruled that the exemption from VAT concerning importation of goods intended for intra-EU supplies may not be automatically denied where importer acts in … Read More
VAT BRIEF Export Sales : What About the Time-Limit for Dispatch of Goods Leaving the European Union ? ECJ 13/12/2013, C-563/12 -BDV Hungary Trading Kft Facts A company that sells … Read More
EORI stands for “Economic Operators Registration and Identification”. The EORI number starts with a country code (the Member State which grants the number) and a code or number that is … Read More
VAT registration in Belgium – The good choice VAT is normally due by the supplier of goods or the service provider [general rule]. Therefore, when a foreign company is performing … Read More
The « VAT invoicing » Directive of 13/07/2010 was implemented in Belgium as well as in all Member States on 01/01/2013. The principal changes are described hereinafter. 1. Competent Country for Issuance … Read More