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
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