Belgium Tax: EU VAT package rules on the transport of goods and ancillary services

The Belgian VAT administration has published a circular relating to the application of the EU VAT package rules on the transport of goods and ancillary services. The circular lists services that are deemed to be connected with the transport of goods (e.g. loading or unloading, weighing or measuring, packing, unpacking, stowing, inspection, storage and protection of goods). According to the VAT administration, storage services will be considered services connected to immovable property. Hence, in derogation of the general B2B and B2C rule, these services will be deemed to take place, and thus be taxable, at the place where the property is located. Storage services only will fall within the scope of the VAT rules relating to transportation if the transport and storage operations are performed as a single global service whereby the transportation element can be regarded as the main service.