When you trade with partners located in other EU member states, the VAT rules change fundamentally compared with purely domestic transactions. The intra-community VAT system, in place since 1 January 1993 with the single market, relies on a reverse-charge mechanism that removes fiscal border barriers between EU countries. This guide explains in detail how the system works for Belgian entrepreneurs.
The fundamentals of intra-community VAT
The basic principle
In intra-community trade between taxable persons (B2B), VAT is due in the country of destination, meaning the country where the buyer is located. This principle is set out in European Directive 2006/112/EC and transposed into Belgian law in the VAT Code (notably Articles 39bis and 25ter).
In practice:
- The seller invoices without VAT (exemption)
- The buyer applies the reverse charge for VAT in their own country on the invoice received
- The buyer simultaneously deducts this VAT (if they have full deduction rights), making the transaction neutral
The Belgian intra-community VAT number
Every Belgian taxable person automatically has an intra-community VAT number. It matches the Belgian VAT number preceded by the country prefix BE.
Format: BE 0XXX.XXX.XXX (10 digits after the BE prefix)
This number must appear on every intra-community invoice and lets your European partners verify your taxable-person status through the VIES system (VAT Information Exchange System).
Intra-community supplies of goods (sales)
Definition
An intra-community supply is a sale of goods dispatched or transported from Belgium to another EU member state, to a buyer who is a taxable person for VAT purposes in that other member state.
Conditions for exemption (Article 39bis of the VAT Code)
For the supply to be exempt from Belgian VAT, four cumulative conditions must be met:
- The goods are dispatched or transported out of Belgium to another member state
- The buyer is a taxable person registered for VAT in another member state
- The buyer provides a valid VAT number (verifiable via VIES)
- The seller can prove that the goods actually left Belgium
Required proof of transport
FPS Finance requires proof of transport to justify the exemption. Since 2020 (EU Implementing Regulation 2018/1912), two types of evidence are needed:
If transport is carried out by the seller or on their behalf:
- A signed CMR document, a consignment note, a bill of lading, or an invoice from the carrier
- A transport insurance policy, bank documents proving payment for the transport, or official certification that the goods have arrived
If transport is carried out by the buyer or on their behalf:
- A written statement from the buyer confirming that the goods have been dispatched (with the date, the destination member state, and the delivery address)
- Plus a transport document (CMR, consignment note, etc.)
Invoicing
The invoice must state:
- The seller's intra-community VAT number (BE)
- The buyer's intra-community VAT number
- The wording "Intra-community supply exempt – Article 39bis of the VAT Code" or its Dutch equivalent, "Intracommunautaire levering vrijgesteld – artikel 39bis Btw-Wetboek"
- The amount excluding VAT (no VAT charged)
Concrete example
TechBel SRL, an IT company in Brussels, sells 50 laptops to DataFrance SARL in Lyon for EUR 45,000.
Invoice:
- Amount excluding VAT: EUR 45,000.00
- VAT: EUR 0.00 (intra-community supply exempt – Art. 39bis)
- TechBel's VAT number: BE 0123.456.789
- DataFrance's VAT number: FR 12 345678901
TechBel's VAT return: box 46 = EUR 45,000
DataFrance applies the reverse charge for French VAT (20%) in its own French VAT return.
Intra-community acquisitions of goods (purchases)
Definition
An intra-community acquisition is the purchase of goods from a supplier established in another EU member state, with the goods dispatched to Belgium.
The reverse-charge mechanism
As a Belgian buyer, you must:
- Apply the reverse charge for Belgian VAT on the purchase amount
- Declare this VAT in your periodic VAT return
- Simultaneously deduct this VAT (if you have full deduction rights)
Applicable VAT rate
The applicable Belgian VAT rate is the one corresponding to the type of goods purchased:
| Type of goods | Belgian VAT rate |
|---|---|
| Everyday consumer goods (basic food, water) | 6% |
| Certain specific products (social housing) | 12% |
| Most goods (electronics, furniture, equipment) | 21% |
Filling in the VAT return
| Box | Content | Amount (example: purchase of EUR 10,000 of equipment) |
|---|---|---|
| 86 | Intra-community acquisitions of goods | EUR 10,000.00 |
| 55 | VAT due on intra-community acquisitions | EUR 2,100.00 (10,000 x 21%) |
| 59 | Deductible VAT | EUR 2,100.00 |
| 83 or 81 | Purchase value depending on the nature of the goods | EUR 10,000.00 |
Net result: the transaction is VAT-neutral (EUR 2,100 due and EUR 2,100 deducted).
Concrete example
MenuiserieWal SPRL in Charleroi buys EUR 5,000 of timber from a German supplier, HolzGmbH.
- The German invoice carries no VAT (Mehrwertsteuer)
- MenuiserieWal applies the reverse charge: 5,000 x 21% = EUR 1,050 of Belgian VAT
- This VAT is declared in box 55 (due) and deducted in box 59 (deductible)
- The timber is a raw-material purchase: box 81 = EUR 5,000
- The intra-community acquisition appears in box 86 = EUR 5,000
Intra-community supplies of services
General B2B rule (Article 21, §2 of the VAT Code)
For services supplied between taxable persons (B2B), VAT is due in the country of the customer (the buyer of the service). This is known as the "place of establishment of the customer" rule.
You sell a service to an EU customer
When you, as a Belgian entrepreneur, provide a service to a taxable customer in another member state:
- You invoice without Belgian VAT
- You state on the invoice: "Reverse charge – Article 21, §2 of the VAT Code" or its Dutch equivalent, "Verlegging van heffing"
- You state both VAT numbers
- You declare the amount in box 44 of your VAT return
- You file an intra-community statement with code S (services)
You buy a service from an EU provider
When you buy a service from a provider established in another member state:
- The provider invoices without VAT from their country
- You apply the reverse charge for Belgian VAT (21%) on the invoice amount
- You declare it in box 88 (intra-community acquisition of services)
- You declare the VAT due in box 55
- You deduct it in box 59 (if you have full deduction rights)
- The service is entered in box 82 (miscellaneous services)
Exceptions to the general rule
Certain services follow specific place-of-supply rules:
| Type of service | Place of taxation | Legal basis |
|---|---|---|
| Services connected with immovable property | Where the property is located | Art. 21, §3, 1° VAT Code |
| Passenger transport | Where the transport takes place | Art. 21, §3, 2° VAT Code |
| Access to cultural, sporting, etc. events | Where the event takes place | Art. 21, §3, 3° VAT Code |
| Short-term hire of means of transport (<30 days) | Where the means of transport is put at the customer's disposal | Art. 21, §3, 4° VAT Code |
| Restaurant and catering services | Where the service is physically carried out | Art. 21, §3, 5° VAT Code |
Concrete example
WebAgency SRL in Ghent builds a website for DesignNL BV in Amsterdam. Amount: EUR 8,000.
Invoice:
- Amount: EUR 8,000.00
- VAT: EUR 0.00
- Wording: "Reverse charge – Article 21, §2 of the VAT Code"
- Belgian VAT number: BE 0987.654.321
- Dutch VAT number: NL 123456789B01
WebAgency's VAT return: box 44 = EUR 8,000 Intra-community statement: NL 123456789B01 – EUR 8,000 – Code S
DesignNL applies the reverse charge for Dutch VAT (21%) in its return in the Netherlands.
The VIES system: verifying VAT numbers
What is VIES?
The VAT Information Exchange System (VIES) is the European database used to check the validity of an intra-community VAT number. It is available free of charge online on the European Commission's website: ec.europa.eu/taxation_customs/vies
Why check systematically?
Checking VIES is essential before any intra-community transaction because:
- If your client's VAT number is invalid, you cannot apply the exemption and must charge Belgian VAT
- In the event of an audit, FPS Finance will check that you verified the VAT number's validity
- An invalid number can indicate a "carousel VAT" fraud scheme
How to check?
- Go to the VIES website
- Select your partner's country
- Enter the VAT number (without the country prefix)
- The system confirms whether the number is valid and displays the company's name and address
Tip: keep a screenshot or printout of the VIES check for every intra-community client. Some accounting software runs this check automatically.
The intra-community statement
Who must file it?
Every Belgian taxable person who makes intra-community supplies (box 46) or intra-community supplies of services (box 44) must file an intra-community statement.
Frequency
The statement's frequency follows that of the VAT return:
- Monthly if the VAT return is monthly
- Quarterly if the VAT return is quarterly AND intra-community supplies of goods do not exceed EUR 50,000 per quarter
If intra-community supplies of goods exceed EUR 50,000 per quarter, the statement must be filed monthly, even if the VAT return remains quarterly.
Contents of the statement
For each intra-community client, the statement shows:
- The client's VAT number
- The total amount of transactions
- The transaction code:
- L: intra-community supplies of goods
- S: intra-community supplies of services
- T: triangular transactions
Filing
The statement is filed via Intervat at the same time as the periodic VAT return, either by manual entry or by uploading an XML file generated by your accounting software.
Simplified triangular transactions
Principle
A triangular transaction involves three taxable persons located in three different member states. The goods are shipped directly from the first party (A) to the third party (C), but the invoicing passes through an intermediary (B).
Example
- SupplierDE (Germany) sells to BelgianTrader (Belgium), who resells to ClientFR (France)
- The goods are shipped directly from Germany to France
- Thanks to the simplified regime (Article 25quater of the Belgian VAT Code):
- SupplierDE invoices BelgianTrader without VAT (intra-community supply)
- BelgianTrader invoices ClientFR without VAT, with the wording "Application of Article 141 of Directive 2006/112/EC – reverse charge"
- ClientFR applies the reverse charge for French VAT
- BelgianTrader declares the transaction in box 46 and uses code T in its intra-community statement
Benefit
BelgianTrader does not need to register for VAT in France and avoids the formalities of an intra-community acquisition in Belgium followed by an intra-community supply.
Intra-community VAT and e-commerce (B2C)
The OSS (One-Stop Shop) regime
Since 1 July 2021, sales of goods and services to private individuals (B2C) in other member states are subject to the OSS (one-stop shop) system.
Principle: above EUR 10,000 in annual intra-community B2C sales (all countries combined), VAT is due in the consumer's country.
The OSS one-stop shop lets you:
- Declare and pay VAT due in every member state via a single quarterly return
- File it in Belgium through the MyMinfin portal
- Avoid registering for VAT in every destination country
Registering for OSS in Belgium
Registration is done via MyMinfin (eservices.minfin.fgov.be). The OSS return is quarterly and must be filed before the end of the month following the quarter:
| Quarter | Deadline |
|---|---|
| Q1 (Jan-Mar) | 30 April |
| Q2 (Apr-Jun) | 31 July |
| Q3 (Jul-Sep) | 31 October |
| Q4 (Oct-Dec) | 31 January |
Concrete example
ArtisanBel, a ceramics maker in Bruges, sells on Etsy to private individuals across Europe. In 2026:
- Sales to French individuals: EUR 4,500 (French VAT of 20% applies)
- Sales to German individuals: EUR 3,200 (German VAT of 19% applies)
- Sales to Dutch individuals: EUR 2,800 (Dutch VAT of 21% applies)
- Total intra-community B2C sales: EUR 10,500 (> the EUR 10,000 threshold)
ArtisanBel registers for OSS and files quarterly:
- French VAT due: 4,500 x 20% = EUR 900
- German VAT due: 3,200 x 19% = EUR 608
- Dutch VAT due: 2,800 x 21% = EUR 588
Everything is paid through a single payment to Belgian FPS Finance, which redistributes the amounts to the relevant tax authorities.
Common mistakes and penalties
The most frequent mistakes
- Forgetting to check the VAT number via VIES: if the number is invalid, the exemption does not apply
- Lacking proof of transport: without proof that the goods left Belgium, FPS Finance can reclassify the supply and claim Belgian VAT
- Confusing boxes 44 and 46: box 44 concerns services, box 46 concerns goods
- Not filing the intra-community statement: an administrative fine of EUR 50 to 1,250 per missing statement
- Applying the exemption to B2C sales: sales to private individuals do not qualify for the intra-community exemption
Penalties
| Offence | Fine |
|---|---|
| Failure to file the intra-community statement | EUR 50 to 1,250 per statement |
| Unjustified exemption (no proof of transport) | Belgian VAT + late-payment interest + a proportional fine (10% to 200%) |
| Failure to check VIES | Loss of the right to the exemption |
| Error in the VAT boxes | Fine of EUR 50 to 1,250 depending on severity |
Official resources
- FPS Finance – Intra-community VAT: finances.belgium.be/fr/entreprises/tva/intracommunautaire
- VIES: ec.europa.eu/taxation_customs/vies
- Intervat: eservices.minfin.fgov.be/intervat
- OSS Belgium: accessible via MyMinfin
- FPS Finance Contact Centre: 02 572 57 57
Conclusion
Intra-community VAT is an essential mechanism for Belgian entrepreneurs trading within the EU. The key principles to remember are:
- In B2B, VAT is due in the buyer's country: the seller exempts, the buyer applies the reverse charge
- Always check the VAT number of your partner via VIES before invoicing under the exemption
- Keep solid proof of transport for supplies of goods
- File the intra-community statement on time
- For B2C, use the OSS one-stop shop above EUR 10,000 of annual sales
Mastering these rules lets you trade freely across the EU's 27 countries while staying tax-compliant.
This article was written by the Espero-Soft team for the blog dedicated to entrepreneurs in Belgium. For personalised advice, please consult a professional.
