Belgium VAT considerations for services provided by Belgian companies to UK customers 23 August 2020107 views1 min read Source KPMG Place of supply Supply of services Flashback on ECJ cases – Joined Cases C-123/87 (Jeunehomme) and 330/87 (EGI SA) – Deduction can be refused in case of missing Invoicing requirements Circular 2020/C/104 on the donation of certain goods to certain institutions and gifts in kind