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Your company based in The Netherlands sends raw materials to the premises of its Belgian client without transferring the ownership of the goods to him. The Belgian client can take the ownership of the goods at the time he needs them (when he resells the goods or when he uses the goods in his production process).

…unless the special scheme for call-off stocks arrangements is applicable

A new VAT simplification regime has been implemented in all Member States as from 1/1/2020 (call-off stocks arrangements – quick fixes package) avoiding avoiding foreign companies having to VAT register in Belgium. The new VAT simplification regime only applies to stocks under “call-off stock arrangements” i.e. when the goods are transported to another Member State, the supplier already knows the identity of the purchaser of the goods to whom they will be supplied at a later stage.

The new simplification regime provides for that the transaction is considered as a non-transfer at the time of sending out the goods to another stock in France and as an intra-EU acquisition at the time when the power to dispose of the property as an owner is transferred to the purchaser. It may apply as soon as the following conditions are met:


  • A call-off stock contract is required between the parties. The goods do not have to be necessarily sent to the buyer’s warehouses;
  • The supplier must not be established in France;
  • The purchaser is identified for VAT purposes in France;
  • The goods must be supplied to the purchaser within 12 months or returned to the country from which they were shipped;
  • The supplier and the recipient must keep an appropriate register in their respective countries;
  • The supplier must include the purchaser’s VAT number in his intra-EU Listing at the time of shipment of the goods.

If any of these conditions is not met, the non-transfer is not of existence and the physical movement of stock should be considered as a transfer of goods requiring VAT registration of the supplier in Belgium.