Who is eligible for VAT exemption?

When bms products are sold to a company located inside the European Union (except Belgium):

• And the customer (company) has a valid VAT number, then no VAT is charged.
• And the customer (company) does not have a valid VAT number, then your national VAT rate is normally charged on the sale at the Belgian rate.

When bms products are sold to a company located in Belgium:

• Then the Belgian VAT rate 21% will be charged.

When bms products are sold to a company located outside the EU:

• Then, there is no VAT number needed as there are no VAT charges.