Article 41, § 1, 3° of the Belgian VAT code implements a VAT exemption for services directly connected with the export of goods from Belgium or another EU member State to a place outside the EU VAT territory.
On 29 June 2017 the European Court of Justice ruled (C-288/16) that this VAT exemption could not apply where transport services are not provided directly to the consignor or the consignee of those goods.
As from 1 January 2022 the Belgian VAT authorities will align with this point of view and as a result the exemption foreseen in article 41, § 1, 1ste lid, 3° Belgian VAT code will no longer apply on a transport service provided by a subcontractor.
