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Brexit - Intra-Community statement

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 e-mail to the service International Relations – VAT of the FPS Finances.

(*) See, however, the special status of Northern Ireland.