What does “regularisation” mean?
It means that you will have to pay part of the V.A.T./T.V.A. if your car has a T2 registration or part of the VAT plus import duties if you have a T1 registration, and you sell it :
1. Before the end of your TOD
2. Before the age of 36 months.
In case your car is older than 36 months or you are end of TOD, no V.A.T./T.V.A. will be due under the condition that the vehicle leaves definitively Belgium.
For import duties, T1 registration will go to another EU member State, the right must be paid in Belgium to the SHAPE Custom Office.