Following the European Court of Justice (the L.Č. case, C-288/16) article 41, § 1, 3° of the Belgian VAT code (VAT exemption for services directly connected with the export of goods from Belgium or another EU member State to a place outside the EU VAT territory) will no longer apply to a service provided by a subcontractor (for example on a transport service provided by a subcontractor).
For more posts about this case, please click here. Recently we have seen that Germany and Denmark have also introduced such a change. Interestingly, the countries focus only on services relating to export, and not to imports (which are also covered by art. 146.1.e. of 2006/112, which was subject to discussion in the L.Č. case).
Source: vatsquare.com
See also
- Circular 2021/C/96 on the VAT exemption for transport services directly related to an export of goods
- C-288/16 (L.Č.) – Only VAT exemption on export if service is provided directly to sender or receiver
- Roadtrip through ECJ Cases – Focus on ”Exemption – Exportation of Goods” (Art. 146)
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