Belgium Belgium: Non-established entities exporting out of the EU 18 June 201978 views1 min read Source: vatit.com Export ECJ Case C-597/17 (Belgisch Syndicaat van Chiropraxie and Others) – Judgment – No exemption for an operation or treatment of a purely aesthetic nature, VAT Rate Belgian tax authorities now accept the Customer List and intra-Community declarations (ASL/ESL) in Excel