Transfer of materials by a Belgian contractor to another Member State as part of a construction site

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

See Circular 2021/C/92: IC transfer of materials by a contractor carrying out work on immovable property and using the OSS scheme

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