Article 41, § 1, 3° of the Belgian VAT Code provides a VAT exemption for services, particularly transport, directly linked to the export of goods outside the EU. Following ECJ ruling C-288/16, this exemption is restricted to services provided directly to the exporter or importer (consignor/consignee), excluding subcontractors.
Article 41, § 1, 3° of the Belgian VAT code implements a VAT exemption for services directly connected with the export of goods from Belgium or another EU member State to a place outside the EU VAT territory.
Among these labor law reforms, it had been announced that — since 1 July 2025 — employers are no longer required to pay the regular employer social security contributions on the portion of an employee's salary that exceeds a quarterly threshold.
The place of taxation is determined by where the goods are finally located after dispatch or transportation to the person acquiring them from another EU country, (Article 40 VAT Directive).
1. Customs procedure 42 is the regime a trader uses in order to obtain a VAT exemption when the goods imported from outside the EU into the Member State of importation will be transported to a second Member State [1]. The VAT is due in the latter, the Member State of destination. 2.
--(1) 2[The person-in-charge of a conveyance carrying export goods or imported goods or any other person as may be specified by the Central Government, by notification, shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, a departure ...
What Is Regime 42? Regime 42, officially referred to as Customs Procedure Code 4200, is a special EU VAT exemption mechanism that allows businesses to import goods into one EU country without paying import VAT, provided those goods are immediately shipped to another EU member state.
1.1 Section 41 of the Value Added Tax Act 1994 (VATA) allows public bodies falling within the scope of the legislation to claim a refund of VAT incurred on the procurement of a limited list of services as outlined in the Contracted Out Services (COS) Direction published by HM Treasury (HMT).
What is Article 44 of the Belgian VAT Code? Article 44 of the Belgian VAT Code provides VAT exemptions for certain types of professional services that are considered essential for public welfare or social benefit.
43 “The place of supply of services shall be deemed to be the place where the supplier has established his business or has a fixed establishment from which the service is supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.”
What is the VAT in Belgium in 2025? The standard VAT rate in Belgium is 21%. This is the rate that applies in most cases. No surprises here – most standard products and services (e.g. electronics, clothing, home equipment) fall under this rate.
Belgium's Autumn Agreement introduces several significant reforms to labour law. The package aims to modernise working conditions, improve the sustainability of employers' labour costs, and support a more efficient framework for reintegration and working time.
Article 41 is based on the existence of the Union as subject to the rule of law whose characteristics were developed in the case-law which enshrined inter alia good administration as a general principle of law (see inter alia Court of Justice judgment of 31 March 1992 in Case C-255/90 P Burban [1992] ECR I-2253, and ...
Belgium's "30% tax ruling" refers to a special tax regime for expatriates and inpatriates, allowing employers to reimburse certain recurring relocation costs tax-free, generally up to 30% of gross remuneration, capped at €90,000 annually, plus other specific costs like school fees, replacing older schemes for many. This regime aims to attract international talent, exempting these allowances from tax and social security, with conditions like minimum salary thresholds (€75k for non-researchers) and a 5-year duration (extendable).
Under the conditions stated in article 39bis, first part, 1°, of the VAT Code, a VAT exemption is applicable to the intra-Community supply of goods. One of the conditions is that proof should be available which indicates that the goods supplied from Belgium are transported to another EU Member State.
In Belgium, just as with the export of goods to private individuals, the Belgian supplier exports goods exempt from VAT. VAT should be paid by the Great Britain VAT-registered customer. The import should be subject to VAT in the UK, in accordance with standard rules.
Article 22 of the VAT Code (Law 2859/2000), as currently in force, includes the exemptions relating to transactions carried out within Greece, i.e. involving the supply of goods and, in particular, the provision of services, in most cases, as noted above, without the right to deduct input tax.
Independent special schools and colleges (Section 41) Independent schools for pupils with special educational needs, including those approved under section 41 of the Children and Families Act.
Clause 41 focuses on reporting demands raised and refunds issued under tax laws excluding the Income-tax Act and Wealth-tax Act, covering indirect taxes like GST and VAT. It requires factual data such as the amount, date, and type of tax, without any opinions.
transactions that are exempt under Article 44 of the VAT Code (e.g. in the financial sector or in the medical, educational, social, sports or cultural sectors) transactions deemed to take place for VAT purposes in another EU member state or outside the EU.
To avoid paying VAT on imported goods, it is crucial to ensure that you meet all requirements for Returned Goods Relief and provide accurate documentation proving the origin of the goods. This can significantly streamline the process and potentially exempt you from VAT on the re-imported goods.
44 reads: 44 “The place of supply of services by an intermediary acting in the name and on behalf of another person, other than those referred to in Articles 50 and 54 and in Article 56(1), shall be the place where the underlying transaction is supplied in accordance with this Directive.
