Intra-community acquisition

Intra-Community acquisition

Intra-Community acquisition of goods means that a Belgian entrepreneur or company purchases goods or services from a supplier in another EU member state. This purchase is taxed in Belgium. Intra-Community transactions relating to goods can be divided into their acquisition or their supply:

• intra-Community acquisition: the purchase of the goods by the Belgian customer with a VAT number is subject to VAT. The entrepreneur/company enters the VAT in the box for VAT due on the periodic return, but also immediately deducts it as deductible VAT.
• the invoice from the seller of the goods in the other EU member state may NOT include VAT.

The same principle applies to services.

Be careful, there are many exceptions, for example for real estate, so consult your accountant to be sure of the correct VAT treatment of intra-Community goods and services.