Belgian tax authorities are auditing transport companies in Belgium to check the application of the Use & Enjoyment rules on B2B Transport services provided to non-EU established entities. The Royal Decree was published on Oct 31, 2017 and a Circular on May 31, 2018. In case of wrong handling before May 31, 2018, Belgian tax authorities can not impose any penalties!!!!
See prior posts:
- Royal Decree and Circular released Regarding the change of the rules on the use and enjoyment for transport services
- Change of the rules on the use and enjoyment for transport services and related services, no penalties
Latest Posts in "Belgium"
- Belgium to Launch VAT Provision Account, Replacing Current System from May 2026
- Advocate General: VAT Exemption for Credit Management Applies Only to Current, Not Original, Lender
- Belgian VAT Chain Modernisation: New System and Rules Effective from 1 May 2026
- Key VAT Chain Changes from May 2026: New Accounts, Simplified Management, and Updated Refund Rules
- Modernisation of the Belgian VAT chain: official timeline confirmed, entry into force on 1 May 2026
