Previously the supply of good transportation and other ancillary services (i.e. loading and unloading, handling and similar activities) was treated as supplied outside of the European Union when the customer was established outside of the EU.
On 23rd November 2017, according the Royal Decree 57, an amendment was made to this rule. This change provides that the place of supply for these services when supplied to non-EU customers will be Belgium if the actual use or operation of the service is made entirely in Belgium. The supply will only be outside the scope of EU VAT if the entire service takes place outside the EU.