This circular relates to the scope of the exemption provided for in Article 41, § 1, first paragraph, 3°, of the VAT Code with regard to transport services directly related to the export of goods from Belgium or from another Member State outside the Community.
Source Fisconet
See also
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













