On 3 April 2020, the Belgian VAT authorities published a new circular letter that provides a comprehensive overview of the practical application of the VAT rules for intra-Community supplies of goods. It is a comprehensive, 270-page summary of administrative positions developed since 1993 in this field, including a detailed synopsis of the EU VAT quick fixes, that came into force on 1 January 2020.
See also our earlier post here: www.vatupdate.com
Source Deloitte