Vrijstelling intracommunautair vervoer: hoe bewijs leveren dat goederen België verlaten?

Rising energy prices have created a new trend among old and young alike: those who can afford it are heading south to spend the winter there. This is due to prices at all-in hotels in Spain often being cheaper than energy bills in Belgium. Thanks to remote working, employees whose jobs allow it can continue to work without having to take leave. Employers should pay attention to the following points when an employee makes this kind of move.

From 11 July 2022 and as a result of the transposition of European Directive 2020/1057 on posting drivers in the road transport sector and amending the enforcement requirements, stricter rules apply to foreign workers posted to Belgium.

Since the so-called 'VAT package' came into effect in 2010, the general principle is that transactions carried out in a B2B context must take place where the recipient of the service is established.