On 31 October 2017, (previous) Royal Decree No 57, which deals with the freight transport services and related services, was replaced by a new Royal Decree which came into force on 23 November 2017.
In order to clarify and discuss the (new) rules, the tax authorities published an administrative circular in this regard on 31 May 2018.
Based on the “use and enjoyment” rules, the place of freight transport services and related services will be as follows:
- When the entire freight transport service process takes place outside the EU, the place of service will be outside the EU;
- When the entire freight transport service process takes place within Belgium, the place of service will be in Belgium. This is a new rule that did not appear in the previous Royal Decree.
Royal Decree no. 57
Circular 2018 / C / 68 on the place of freight transport services and related services according to their actual use (use and enjoyment rule)
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