- 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.
Source: vatdesk.eu
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.
