- BV X is a wholesaler of mineral water and soft drinks
- They buy mineral water from Belgian suppliers and soft drinks from various countries
- Most of their sales are to Belgian customers
- They store their goods in a warehouse in the Netherlands
- Even when they buy goods in Belgium, they transport them to the Netherlands first before delivering them to Belgian customers
- The tax inspector found that BV X did not provide proof of transport to Belgium
- As a result, BV X was not eligible for the VAT zero rate.
Source: futd.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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