In a new administrative circular letter dated 7 May 2026 (2026/C/60), the Belgian VAT authorities clarified their position regarding the non-transfer scheme for the temporary use of goods in another Member State.
The reason for this change lies in the CHEP Equipment Pooling NV judgment (C-242/19). That case concerned the temporary use of leased pallets in another Member State. The Court of Justice accepted that, subject to certain conditions, no intra-Community transfer took place but stressed that the goods must be dispatched or transported from the Member State where the taxable person is established.
Several years after the judgment, the Belgian VAT authorities are now drawing conclusions from this case law.
The impact may extend beyond the specific facts of the CHEP case. In practice, many businesses temporarily dispatch goods from Belgian distribution centers or logistics hubs to other Member States. This includes, among other things, rental, leasing, technical interventions, pooling arrangements, demonstration goods, or the temporary provision of equipment.
For businesses that only have a Belgian VAT identification number but are not established in Belgium, the change may therefore trigger a reassessment of existing goods flows.
Background
Article 12bis, paragraph 2, 5° of the Belgian VAT Code provides that the temporary dispatch or transport of goods from Belgium to another Member State is not regarded as a transfer where the goods:
- are used temporarily in another Member State;
- are used for the supply of services;
- form part of the taxable person’s business assets;
- are returned to Belgium after the temporary use.
In practice, this scheme had previously been applied more broadly. Even businesses without a Belgian establishment, but holding a Belgian VAT number, could in certain situations rely on this non-transfer scheme.
New administrative interpretation
The VAT authorities are now explicitly restricting the scope of the non-transfer scheme.
Going forward, the scheme can only apply where the goods are dispatched or transported from the Member State in which the taxable person concerned is established. A mere VAT identification in the Member State of departure is therefore no longer sufficient.
For goods temporarily dispatched from Belgium to another Member State, this means that the exception will in principle only remain available to taxable persons established in Belgium. Businesses that merely hold a Belgian VAT number, but are not established in Belgium, will therefore no longer be able to rely on this scheme for such outbound movements of goods.
The same reasoning applies to inbound movements of goods into Belgium. The movement of goods into Belgium will only not be treated as an intra-Community acquisition where the goods are temporarily used in Belgium by a taxable person established in the Member State of departure.
In addition, all other conditions continue to apply in full. The goods must be temporarily used in the context of a supply of services, must form part of the taxable person’s business assets, and must return to the Member State of departure after the temporary use.
Possible impact
Where the scheme can no longer be applied, this may lead to additional VAT registrations, extra reporting obligations, and further VAT compliance requirements.
The impact is particularly relevant for businesses that temporarily dispatch goods from Belgium to other Member States without being established in Belgium. This may notably affect:
- technical service providers;
- rental and leasing structures;
- construction and installation companies;
- logistics operators;
- manufacturers using demonstration or testing equipment;
- businesses temporarily deploying IT, office, or professional equipment in other Member States;
- groups operating with pallets, containers, crates, or other pooling materials.
This is especially relevant for businesses operating through Belgian distribution centers or logistics hubs while only holding a Belgian VAT identification number.
Entry into force
The revised administrative position applies as from the publication of Circular 2026/C/60 on 7 May 2026.