Which impact on the fililing of intra-community statements?

Every Belgian enterprise which carries out intra-Community operations with persons/companies liable to pay tax established in the United Kingdom during the period from 01.01.2020 until 31.12.2020 (included), must mention these operations in its intra-Community statement(s). This obligation still remains, although on 01.01.2021 (end of the transitional period) the European VIES system will no longer allow to check and to validate the necessary data.

How will then a Belgian enterprise be able to prove the existence and the validity of a VAT number in the United Kingdom of its client/recipient at the moment the intra-Community delivery or provision of services is made, in the case of for instance a tax inspection concerning the year 2018 and which is carried out in 2021? In order to solve this problem, the administration considers the following measures as appropriate and to be taken by the Belgian supplier/provider of services:

  • Taking print screens of each VIES screen when checking the validity of the British VAT identification number of its client/recipient and keeping them during 7 years (at least) in a printed document or saved in a computer 
  • Asking for a Customs declaration for the goods arriving at the border with the United Kingdom after 31.12.2020 (in order to be exported to the UK)