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News 23rd of February 2022 By Dries Torreele and Bert Vandorpe

No more VAT exemption for subcontracted transport services relating to export of goods

No more VAT exemption for subcontracted transport services relating to export of goods

Rules until 31 March 2022

Rules from 1 April 2022

Practical effects

  • +Transport services provided by main haulier T to consignor A remain exempt from VAT.
  • +Transport services provided by subcontractor O to main haulier T are subject to 21% VAT.
  • +Services related to the loading, unloading and weighing of goods provided by subcontractor O to main haulier T are exempt from VAT, as long as these are listed separately on the invoice.
Do you require further information about the restrictions on this VAT exemption? Please don’t hesitate to contact one of our experts at tax@vdl.be.
Do you have any questions?
Should you have any questions regarding this subject, please do not hesitate to contact one of our specialists.
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Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Dries Torreele
Dries Torreele
Bert Vandorpe
Bert Vandorpe