VAT exemption for transport services related to the export of goods: additional restrictions again postponed
21 March 2022
International transport of goods directly related to the export of goods from Belgium or from another Member State outside the EU are according to Belgian VAT legislation exempt from VAT under certain conditions.
A circular letter (2021/C/96) clarifies the conditions for applying this VAT exemption.
As from 1 April 2022, not only should there be a direct link with the goods themselves, but also with the party for whom the service is provided in order for the exemption to apply. When a supplier of services call upon a subcontractor to carry out the transport of goods, the VAT exemption would then no longer apply to the service provided by the subcontractor.
This new regulation already raises many questions and causes problems of interpretation and application.
The VAT administration has therefore decided to postpone the entry into force to 1 September 2022.