Since 1 st July 2021, a Belgian entrepreneur can perform real work in another Member State to a non-taxable person and pay the VAT due in that Member State via the OSS – EU ( one-stop-shop ).
In this context, the contractor may take goods from his stock in Belgium and transport them to the site located in another Member State with a view to their incorporation into the construction (bricks, cement, etc. ).
In principle, in VAT, this shipment gives rise to:
- On the one hand, to a transfer assimilated to an intra-Community delivery made for consideration in Belgium; and
- On the other hand, to an assignment of goods assimilated to an intra – Community acquisition of goods effected for consideration in the Member State of arrival.
Source Aurelie Soldai
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