ViDA reforms triggers postponement to July 2028 on touch new VAT rules on temporary EU goods movements to July 2028
Belgium retains broader VAT “non-transfer” treatment for temporary movements of own goods until 30 June 2028, aligning the change with ViDA’s Single VAT Registration reforms.
Belgium has postponed until 1 July 2028 a stricter VAT treatment of businesses temporarily moving their own goods between Belgium and other EU Member States to provide services. The new deadline coincides with the 1 July 2028 ViDA Single VAT Registration reforms, including the new Transfer of Own Goods (TOOG) special scheme.
The Belgian VAT authorities had tightened their interpretation earlier in 2026 through Circular 2026/C/60. The change could have caused additional VAT registrations and reporting obligations for foreign businesses moving equipment and other goods across EU borders.
What is a VAT “non-transfer”?
Normally, moving a business’s own goods from one EU Member State to another can constitute a deemed intra-Community supply in the country of departure and acquisition in the destination country.
However, EU VAT rules provide several exceptions, known as non-transfers. One covers goods moved temporarily to another Member State for use in providing services before being returned.
Belgium historically interpreted this relatively broadly. A business could qualify where it was VAT registered in the Member State of departure, even if it was not established there.
Circular 2026/C/60 sought to narrow this. For movements from Belgium, for example, the business would generally have to be established in Belgium, rather than merely holding a Belgian VAT number.
Tightening of requirements postponed to July 2028
The Belgian Finance Minister has now postponed this change. Until 30 June 2028, VAT identification in Belgium can continue to be sufficient for the non-transfer treatment. However, there is an important condition: the other Member State involved must accept the same interpretation. Businesses must be able to demonstrate this if requested by the Belgian tax authorities and must record the movement in their accounting records. (EBS Public Now)
The same approach applies in reverse where goods are temporarily brought into Belgium for use in providing services.
The concession can be important for businesses moving machinery, technical equipment, demonstration goods, hardware and similar assets temporarily around the EU. Without non-transfer treatment, movements may trigger VAT registration and intra-Community reporting obligations.
Why 1 July 2028 matters: ViDA
This will allow businesses to use an expanded One Stop Shop mechanism for certain transfers of their own goods between Member States, reducing the foreign VAT registrations currently created by these movements.
Belgium’s postponement therefore provides a useful bridge. Businesses benefiting from its broader non-transfer interpretation potentially avoid adopting the stricter Belgian treatment shortly before the EU introduces a wider simplification for transfers of own goods anyway.
Businesses should nevertheless check the treatment in both Member States involved. Belgium’s concession does not override a different interpretation applied by the other national tax authority.
The key point I’d retain is that Belgium has effectively pushed the tightening out to the date when ViDA changes the wider TOOG landscape anyway. That makes this more interesting than a routine Belgian administrative postponement.
See more in our Belgian VAT guide.
