Procedure

PROCEDURE FOR VAT EXEMPTION

  • SHAPE Sponsors are entitled to tax-free purchases of reasonable quantities of the items listed (see Exempted Goods section).
  • When a SHAPE Sponsor has carried out his purchases, he  should insure to get a "Facture"/ invoice from the vendor, exclusively on the name and adress in Belgium of the SHAPE Sponsor, vendor's name, address and TVA number and the breakdown of the amount spent (including TVA amount).
  • He then completes two original copies of the VAT form 151 ( boxes 1, 3 and 5). He dates and signs the request.
  • Box 4 of the form 151 is to be signed by his NMR or by the HR Civilian Branch.  
  • The SHAPE Sponsor submit the VAT form to the VAT office (building 210 - room 103) who will affix the necessary seals in box 6.
  • A duly sealed copy of form 151 will then be given to the SHAPE Sponsor in order to get the restitution of the tax from the salesman.
  • For each visit to the VAT office, no more than 3 forms 151 will be signed at once.
  • IKEA PURCHASES

The validation of Forms 151 related to IKEA purchases will not be done during the SHAPE Sponsor's visit.

The forms 151 can be left in the IKEA bin and the documents will be available within the next two working days.

Remarks
  • Purchases refering to an invoice older than ONE YEAR will be refused
  • The "VAT and Excise Duty Exemption Certificate” 151 is an official European document and can not be adapted or reproduced. 
  • The exemptions of taxes are not accepted during the last six months of the stay of a SHAPE Sponsor in Belgium.
  • The goods must be delivered and used in Belgium during the stay of the SHAPE Sponsor (**)
  • The document of exemption will be validated only after the purchased goods were  delivered to the residence in Belgium of the SHAPE Sponsor
  • No request for exemption will be validated without presentation of a valid invoice that must contain the name and address of the SHAPE Sponsor, the delivery address, the number of the  invoice, the identification VAT number of the supplier, the description of the sold goods  and the quantities, the prices net of tax and the rate of VAT.
  • Sales slips are not adequate proof of purchase.
(**) Concerning purchases done outside Belgium but inside the EU:
  1. The proof of transportation can be done with the CMR forms edited by the company who delivered the goods in Belgium (home address of the SHAPE Sponsor) and signed by the requestor certifying the delivery of the goods ordered.
  2. A bill of payment for the rent of transportation means paid by the requestor can be a start of the proof that the goods were really brought into Belgium.
  3. If the above mentioned documents are missing due to the fact that the transport is made by the applicant (SHAPE Sponsor) using his own vehicle for example, a letter stating that the goods where  delivered and/or brought to the home address in Belgium of the requestor and  stamped and signed by  his NMR  or equivalent or by the HR Civilian Branch can be considered as a proof by the Ministry of Finance (TVA/VAT). In this case, the applicant will specify the make, plate number, colour, kms and owner of the car used for the transportationA control by VAT and Customs officers at SHAPE will be done if judged necessary.
 

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