Belgium Restricts the “Non‑Transfer of Own Goods” Regime for Temporary Cross‑Border Movements

DLA Piper reports in Belgian VAT authorities restrict the scope of “non‑transfer of own goods” regime for temporary cross‑border movements that Belgium has tightened a key simplification. Normally, moving a taxable person’s own goods between EU Member States—including for temporary use in providing services—qualifies as a deemed intra‑Community supply and acquisition, triggering VAT registration and reporting in both states. Belgian law provides a non‑transfer regime exempting certain temporary movements, subject to conditions. [jdsupra.com]

Historically, Belgium allowed taxable persons who were merely VAT‑registered (not established) in the dispatch state to benefit. Circular 2026/C/60 now aligns the regime with both the wording of Article 12bis, second paragraph, 5° of the Belgian VAT Code and CJEU case law in CHEP Equipment Pooling (C‑242/19). As a result, the regime applies only where the taxable person is established in the Member State of dispatch; a mere VAT registration no longer suffices. The change applies to outbound and inbound movements from 7 May 2026. [jdsupra.com]

Where the conditions are no longer met, the movement qualifies as a transfer of own goods—a deemed intra‑Community supply in the dispatch state and a deemed acquisition in the arrival state. As the EY Belgium alert and Vat‑Consult analysis note, this affects many businesses dispatching goods from Belgian distribution hubs (rental, leasing, technical interventions, pooling, demonstration goods). Companies holding only a Belgian VAT number should review their goods flows to avoid additional VAT obligations in both states. [ey.com], [vat-consult.be]