A Hungarian company sold several tonnes of rapeseed to an Italian company which was in charge of transporting the goods from Hungary to another Member State. The Hungarian vendor exempted its sale from VAT as an intra-Community delivery and issued an invoice to the Italian purchaser without invoicing Hungarian VAT
…
The conditions granting VAT exemption for an intra-Community supply are set in Belgium by article 39bis of the VAT Code and Royal Decree n°52, which grant application of the VAT exemption if the two following conditions are met:
Source: vatdesk.eu
Latest Posts in "Belgium"
- VAT Provisional Account Replaces Current Account from May 1, 2026: Key Changes for Businesses
- Belgium Launches Next Phase of VAT Chain Modernization Effective May 1, 2026
- Belgium to Launch VAT Provision Account, Replacing Current System from May 2026
- Advocate General: VAT Exemption for Credit Management Applies Only to Current, Not Original, Lender
- Belgian VAT Chain Modernisation: New System and Rules Effective from 1 May 2026
