On November 22, 2021, the Belgian tax authorities published an addendum to its previous circular of October 27, 2021. The curtailment of the VAT exemption for transport services directly related to an export of goods is hereby postponed to April 1, 2022.
Background
In accordance with Article 146(1)(e) of Council Directive 2006/112/EC of 28.11.2006 on the common system of value added tax, Member States exempt services including transport and activities related to services and with the exception of services exempted in accordance with Articles 132 and 135 of Directive 2006/112/EC, where those services are directly related to the export or import of goods covered by Article 61 and Article 157(1)( a), of Directive 2006/112/EC.
In judgment ‘LC’ IK, case C-288/16, of 29.06.2017, the Court of Justice of the European Union defined the scope of this exemption as regards transport services directly related to the export of goods.
Source Customssquare
See also
