Brexit: Belgium VAT Authorities release guidelines to assist Belgium businesses help understand the VAT implications

8 February 2019
Brexit Belguim


The Belgium VAT authorities have released guidelines that will assist Belgium businesses understand the VAT and shipping implications of the possible outcomes of Brexit.

The general principle is stated as below on their website.

The most important consequence of a change in the status of the United Kingdom from EU to non-EU country is the termination of the free movement of goods and of the fact that no tax or customs formalities had to be fulfilled at the border between BE and the UK. Those formalities will make their (re-)entry.

In the field of VAT, this status modification will have the following effects on your company:

  • your sales to UK customers will not be considered as intra-Community deliveries (abbreviated to IC deliveries hereinafter), yet as export,
  • your purchases from UK suppliers will not be considered as intra-Community acquisitions (abbreviated to IC acquisitions hereinafter), yet as import.

To read the full VAT updates from the Belgium Tax Authorities,click here

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