- Purchases referring to an invoice older than ONE YEAR will be refused.
- The "VAT and Excise Duty Exemption Certificate” 151 is an official European document and cannot 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 transportation. A control by VAT and Customs officers at SHAPE will be done if judged necessary.