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New Place Of Supply Rules In Belgium For Transport & Freight Services

Previously the supply of goods transportation like loading and unloading, handling and similar activity to this were treated as supplied outside of the European Union when the customer was established outside of the EU. However this rule has now been amended and states that the place of supply for these services when supplied to non-EU customers will be Belgium if the actual use or operation of the service is made in Belgium. The supply will only be outside the scope of EU VAT if the entire service takes place outside the EU.