European invoices, without vAT, updated afterwards

If you receive European invoices on which no VAT has been paid, these fall under intra-Community acquisition. This refers to the importation into Belgium of goods (or services) that are sent or transported from a country that is a member state of the EU. If the Belgian purchaser has a valid VAT identification number, the purchases are taxed in Belgium. The invoice does not mention VAT. If the Belgian purchaser is a taxpayer who has to submit a periodic return, they must mention the transaction and the tax in their vAT declaration. This tax is deductible.

If you are not subject to VAT, you must submit a vAT return by declaring the intra-Community transactions (www.fin.belgium.be > Businesses > VAT > VAT liability > Exemption scheme) and you must pay the VAT in Belgium (to the Belgian rates) on time.