Evidence required for intra-community supply of goods
Article 138 of the EU VAT directive permits the B2B supply of goods to be exempt from VAT where the goods move between EU member states. This is usually subject to the supplier obtaining a valid EU VAT number from the business customer, together with retaining transport documentation proving that the goods have left the EU member state in which the goods originate.
With effect from 1 July 2016, the Belgian authorities have announced that businesses may now use a certified destination document as proof, if the transport documents are not available. This document must meet numerous conditions and contain information regarding the supply, proving that the goods have moved to another EU member state but have remained within the EU.
Such documents may also be used as evidence for exemption for all supplies made to a business customer within a 3 month period.