By means of circular 2021/C/96 dated. October 27, 2021, the Belgian VAT authorities restricted the scope of the VAT exemption for services linked to the export of goods. the authorities will further align with the logistic sector to fine-tune several practicalities and that another postponement until September 2022 has been granted.
Source VAT Consult
See also
- Call to withdraw Circular 2021/C/96 on the VAT exemption for transport services directly related to an export of goods
- ECJ – C-288/16 (L.Č.) – Only VAT exemption on export if service is provided directly to sender or receiver
- Circular 2021/C/96 on the VAT exemption for transport services directly related to an export of goods
- Circular 2021/C/101 on the VAT exemption for transport services directly related to an export of goods – postponed till April 1, 2022
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