B2B sales between Belgium and Romania: which VAT questions should you ask?

Before invoicing, identify the exact product or service, parties, route and available evidence.

What to understand about the project

For goods, record departure, arrival, party identities and transport documents. For services, their nature and customer status may change treatment. EU notes on 2020 measures provide a historical framework.

How to take action

With your accountant, create a decision sheet for routine operations: invoicing party, records, reporting and cancellation. Review it when a flow or partner changes.

Point to watch

This article sets no rates or regimes for specific cases. The PDF dates from 2020; only a professional can validate the rule and changes applicable to the transaction.

Checklist

• Identify the transaction.
• Document the parties and flow.
• Collect evidence.
• Validate the invoice.
• Archive the decision.

Sources and update

ADN Performance editorial analysis, updated on 23 September 2026. The publications below provide context; commercial and regulatory decisions remain project-specific.

• European Commission, explanatory notes on intra-EU VAT, 2020
• AmCham Romania and Deloitte, Investment Guide 2025

To apply this approach to your company, see our page on Belgium–Romania and tell us about your project.