Circular 2023/C/72 on the place of taxation for VAT purposes of the provision of a commercial vehicle to a staff member in a cross-border context

This circular aims to clarify the position of the Belgian administration with regard to the place of taxation for VAT of the provision of a company vehicle to a staff member in a cross-border context. In particular, it takes into account the conclusions of the QM judgment of 20 January 2021 in case C-288/19 of the Court of Justice of the European Union. The rules that apply to VAT when the place of taxation is in Belgium are also discussed.

Source Fisconet

See also

• C-288/19 (QM) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration