Belgium: Destination document as alternative proof | KPMG | GLOBAL

Belgium: “Destination document” as alternative proof of intracommunity transport

Belgium: Destination document as alternative proof

The Belgian value added tax (VAT) authorities will accept a “destination document” (bestemmingsdocument / document de destination) as alternative proof of an intracommunity transport. Decision nr. ET 129.460 of 1 July 2016 explains the principles and conditions the destination document must meet. The decision enters into force on 1 July 2016.


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Read a July 2016 report prepared by the KPMG member firm in Belgium: Intracommunity supplies: destination document valid as alternative proof of transport

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