Second addendum to circular 2020/C/50 of 02.04.2020 on the VAT system for the B2B intra-Community trade in goods. Intra-Community supply of goods; exemption; proof; intra-Community acquisition of goods; transmission; destination assimilated to an intra-Community acquisition of goods; intra-Community triangular traffic; stock on demand (call-off stock)
Table of contents
1. Amendments to point 2.1. of circular 2020/C/50
2. Addition to section 3.6.1.4.3. of circular 2020/C/50
3. Adjustments in point 3.8.2. of circular 2020/C/ 50
4. Addition to point 6.2.3.1. of circular 2020/C/50
5. Adjustment in point 7.4.3.3.1. of circular 2020/C/50
See also Circular 2020/C/50 on the VAT system of B2B intra-Community trade in goods
First Addendum Circular 2021/C/26 on the VAT system for the B2B intra-Community trade of goods
Latest Posts in "Belgium"
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- E-Invoicing in Belgium – Factsheet
- Comments on ECJ case C-234/24 (Brose Prievidza):No VAT Exemption for Tooling Without Physical Movement
- Who Must Comply with Belgium’s 2026 eInvoicing Mandate? Scope, Impact, and Preparation Steps
- Belgium’s Mandatory eReporting: The Next Step in Digital VAT Compliance After eInvoicing
