VAT declaration for intra-Community transactions – new version EC Sales Listing

The Belgian Official Gazette published on December 23, 2019 a decree (KB nr. 50) with regard to the VAT declaration for Intra-Comunity transactions.

Following the implementation of the Quick Fixes, with effect from 1 January 2020, the EU Sales Listing consists of 2 parts. Part 1 consists of the current EU Sales Listing, that being intra-Community supplies (Code L), simplified triangulation (Code T) and intra-Community services (Code S). Part 2 is to contain the necessary indications concerning the call-off stock arrangements (new article 12ter of the Belgian VAT Code), in particular the VAT identification number of the taxable person for whom the goods are intended, and where appropriate, the necessary adjustment regarding the return of the goods or change of the VAT identification number when replacing the recipient of the goods.

Source 2019 12 23 Belgisch staatsblad KB nr 50  (Pdf – including new declaration for the EC Sales listing)

2019 12 23 Belgisch staatsblad KB nr 50.doc EN (Royal Decree no. 50 in English)

 

 

 

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