Any Belgian enterprise which, during the period from 1 January 2020 until 31 December 2020 (included), carries out intra-Community transactions with taxable persons located in the United Kingdom must mention these transactions in its statement(s) of intra-Community transactions (*).
This obligation remains, although on 1 January 2021 (end of the transition period) the European VIES on-the-web system will no longer be able to check and to validate the necessary data. The intra-Community listing of the 4th quarter 2020/December 2020, including the last transactions with the United Kingdom, must be filed at the latest on 20 January 2021.
You must validate the VAT numbers of your intra-Community partners at the moment of the sale and at the latest on 31 December 2020. You must keep these evidences in case of a possible tax control. You can check the validity of a VAT number:
- via the application VIES (VAT Information Exchange System) of the European Commission.
- via the service International Relations – VAT of the FPS Finances: vat.validation@minfin.fed.be.
(*) See, however, the special status of Northern Ireland.