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General (Belgium)

Belgian-based suppliers that make supplies of goods to VAT registered businesses in other EU member states must abide by the VAT regulations governing intra EU-trade.

Under normal circumstances such supplies are not subject to Belgian VAT provided the following conditions are met:

1. Ìý

   •ÌýÌýÌýÌý The customer must be registered for VAT in another EU member state.

2. Ìý

   •ÌýÌýÌýÌý The supplier must correctly record the supply and the customer's VAT number in the EC sales list.

3. Ìý

   •ÌýÌýÌýÌý The supplier must obtain and retain proof of dispatch of the goods to another EU member state.

Suppliers are expected to take reasonable steps to ensure that all the conditions above are fulfilled.

Triangulation (Belgium)

The term 'triangulation' is used to describe the situation where a business in EU member state A wishes to buy goods from a supplier in EU member state B and sell them to a business customer in EU member state C.

If