On 22 November 2021, the Belgian tax authorities published an addendum to their previous circular of 27 October 2021. This postpones the restriction of the VAT exemption for transport services directly linked to an export of goods to 1 April 2022.
Background
According to Article 146(1)(e) of Council Directive 2006/112/EC of 28.11.2006 on the common system of value added tax, Member States shall exempt the supply of services, including transport and transactions ancillary to transport, but excluding the supply of services exempted in accordance with Articles 132 and 135 of Directive 2006/112/EC, where these are directly linked to the exportation or importation of goods covered by Articles 61 and 157(1)(a) of Directive 2006/112/EC.
In judgment ‘L.C. IK, Case C-288/16, of 29.06.2017, the Court of Justice of the European Union delimited the scope of this exemption with regard to transport services directly linked to the export of goods.
Source VATsquare
See also
Latest Posts in "Belgium"
- Belgium Abolishes Annual Advertising Tax Effective January 2026 Under Cost Reduction Act
- Belgium Announces Targeted VAT and Excise Duty Changes for 2026-2029 Budget Period
- Belgium revises the VAT adjustment period following Drebers: 15 years for durable renovation works from 2026
- Belgium Grants Three-Month Tolerance Period for Mandatory E-Invoicing Starting January 2026
- New VAT Rates for Takeaway Meals and Leisure Sector Effective March 1, 2026
