Belgian tax authorities allow simplified proof of transport evidence for EC sales of goods

27 July 2016

The Belgian tax authorities have taken the decision to simplify the proof of transport requirements for intra-Community supplies by introducing a new “destination document”.

This document is an alternative to the usual evidence required to prove that the transport for cross border sales from Belgium to other EU member states has taken place and that the VAT treatment applied is correct.

This new document will allow the customer in the other member state to sign and declare that they have received the goods and then the supplier will be able to use this to demonstrate that the correct VAT treatment has been applied and the delivery took place.

Businesses that allow their customers to transport their own goods often find it difficult to obtain the proof of transport evidence from their customers to prove that the goods have been delivered in another member state. This means that they cannot prove that the correct VAT treatment was applied to the transaction which can have financial consequences for the supplier as a result. By introducing this document it is hoped that it will simplify the process of obtaining this evidence and therefore make it easier for these companies to gather sufficient transport documents to substantiate the VAT treatment of the supplies made.