TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Belgium

Belgium – Clarification of the exemption for export transport services

On 27th October 2021, the Belgian authorities published Circular 2021/C/96 which clarifies the VAT exemption for transport services directly linked to the export of goods. This circular takes into account the interpretation given by the Court of Justice of the European Union in the “LC IK” case of 29th June 2017 concerning Article 146 of...
1 November 2021

Belgium – Declarations of activity, changes or cessation of activity must be filed electronically

On 12th July 2021, the Belgian authorities announced that it is now mandatory to file the following forms electronically: Application for VAT registration (form 604 A) Application for Amendment (Form 604 B) Application for Cessation of VAT activity (form 604 C) By way of exception, the authorities allow taxpayers who do not have sufficient computer...
12 July 2021

Belgium – The One-Stop-Shop is Open

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online traders who carry out dropshipping The main change is that,...
1 April 2021
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