Belgian Supreme Court puts an end to the “immediate” export requirement for the VAT exemption on exports

• The Belgian Supreme Court ruled that there is no legal requirement for “immediate” export to qualify for VAT exemption on exports, confirming that neither the Belgian VAT Code nor related regulations impose a specific time limit for the export of goods after supply.
• The Court emphasized that the absence of a time limit is supported by EU law, which does not condition the export exemption on the timing of goods leaving the EU, allowing for flexibility as long as the actual departure can be proven.
• The judgment highlights that administrative guidelines cannot impose additional conditions not found in legislation, providing businesses with a stronger basis to contest unjust VAT assessments based solely on such guidelines.

Source VAT-Consult

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