Circular 2021/C/92 concerning the intra-Community transfer of materials by a contractor carrying out work on immovable property and using the One-Stop-Shop union scheme
This circular deals with the extension of the administrative tolerance of points 5.4.8.9 and 5.3.7.9 of circular 2020/C/50 which allows the transfer of materials by a contractor from another Member State to Belgium in the context of construction work in Belgium does not entail a mandatory VAT identification under certain conditions. The expansion is aimed at the situation where the contractor pays the Belgian VAT via the One- Stop-Shop union scheme. Under certain conditions, the tolerance can also be applied in the reverse situation if the destination Member State applies a similar tolerance.
Source fisconetplus
See also Circular 2020/C/50 on the VAT system of B2B intra-Community trade in goods
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