​​”New” Royal Decree nr. 57 – Important change!


Today, in case of a service of transport of goods where a portion of the transport takes place outside the EU, ​said portion is outside scope of ​EU ​VAT​ in function of the distances covered​. In order to eliminate the difficulties arising from the calculation of ​that portion, the new RD 57 ​specifies that only when the entire ​transport takes place outside the EU, the transport service will be out of scope of VAT.

In parallel, the new RD 57 foresees that when a transport of goods for a non EU established customer entirely takes place in Belgium, Belgian VAT becomes due (while under the old RD 57, no Belgian VAT is due).

​​The new RD 57 enter​s​ into force on 23 November 2017​, we recommend to carefully assess the VAT treatment of the transport flows at stake.

Should you have any further question or require a personal advice with respect to the impact of these rules on your company, please get in touch with your local PwC contact.