For foreign carriers transporting persons in Belgium, the administration introduced a new regime as of 1 January 2014 (decision no. E.T. 122.611 of 20 February 2014). Unless a reverse charge or exemption from Belgian VAT can be applied, under this new special regime, foreign transporters who are liable to pay Belgian VAT on the passenger transport they carry out in Belgium are required to register for VAT in Belgium and submit the specific VAT return on remunerated passenger transport.
Source VATsquare
