VATupdate

Circular 2021/C/73 on the intra-Community movement of excise products from other Member States to Belgium

This circular discusses the VAT and excise duty regime that applies to the sales of excise products that come from another Member State and that are transported or sent to Belgium. Not covered: the sale of excise products that are transported or dispatched from Belgium to another Member State, the sale of excise products that come from a third country or are placed under a suspensive customs procedure.

Source fisconetplus

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