Supplies Of Goods Received By Belgian Businesses From EU Businesses (Belgium)

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Commentary

3 Belgium

General (Belgium)

Belgian businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the relevant acquisitions threshold (see 3.1).

Whilst unregistered, the business should be charged VAT by its EU suppliers. Once the Belgian business is registered for VAT, the EU suppliers should stop charging VAT and the Belgian business should account for Belgian VAT on the value of the goods received. This VAT, known as 'acquisition VAT', is

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