Importation of goods followed by an intracommunity delivery
Context The importation of goods is exempted from VAT if
followed by a supply or transfer of those goods to a taxable person in another
Member State. This exemption enables the importer to avoid pre-financing VAT at
the moment of the importation.
News
The conditions under which that exemption is granted
are currently laid down by Member States. In order to fight tax fraud, the
European Union Council has decided to specify, or particular transactions, at
Community level, a set of minimum conditions under which this exemption
applies. Exemption will be applicable only if at the time of importation the
importer has provided to the competent authorities of the Member State of
importation at least the following information:
His VAT number issued in the Member state of
importation (or the VAT number of his VAT representative).
The VAT number of the customer, to whom the goods are
supplied, issued in another Member State or his own VAT number issued in the
Member State in which the dispatch or transport of the goods ends when the
goods are subject to a transfer.
The evidence that the imported goods are intended to
be transported or dispatched from the Member State of importation to another
Member State. However, Member State may demand that the evidence be indicated
to the competent authorities only upon request.
The
new conditions must be implemented in all Member States with effect on January
1st, 2011.
No
major modification will occur in Belgium since a Royal Decree already refers to
similar conditions. Note the following:
Final destination of the goods must always be known at
the time the goods are imported;
VAT identification number of the customer in the EU
member state of destination must be filled in box 8 of the import document;
IC supply of goods must occur a short period after the import.
Source
Council
Directive 2009/69/EC of 25 June 2009
