Simplified Proof of Transport for VAT in Belgium – Intra-EU Trade

Intra-Community supplies of goods are exempt from VAT if proof of transport is provided
The transport document (CMR) is a valid proof of dispatching goods outside Belgium
Disputes can arise if the transport document is incomplete or not provided by the client
Belgium has implemented a “destination document” as an alternative proof of cross-border transport
The destination document must meet certain conditions and be signed by a designated person in the buyer’s company
The seller must ensure they are not involved in tax fraud and may be required to provide additional documents
The destination document simplifies the process for businesses but caution is advised.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.