Export by my Belgian customer
I produce or import mattresses and sell them to my customer wholesaler, who in turn exports them. Do I have to pay a contribution to Valumat for this?
At the time of the sale from the manufacturer or importer to the broker, it is not always clear who the ultimate user of the mattress will be.
Does your customer export the mattresses purchased from you? Then this customer can complete a “declaration on their honour export”.
You can deduct the quantities stated on this declaration from the quantities that you have placed on the Belgian market when completing your annual declaration.
Exports are taken to mean the physical shipment of mattresses outside Belgian territory that give rise to an exemption from VAT, to be stated on the invoice, in accordance with Article 39 (supplies outside the EU) or Article 39a (intra-Community supply), as defined in the value added tax code.
Foreign consumers who buy mattresses in Belgium do pay the contribution.