If you, as a taxpayer, purchase goods and services in another country in the European Union, you may sometimes be required to pay VAT on the spot. VAT levied on fuel, for example, must be paid immediately upon purchase, because it is presumed that this fuel will be used in the country of purchase. This does not detract from the fact that a taxpayer subject to VAT may be entitled to recover this VAT.
If you wish to recover VAT paid in another EU Member State, you must submit an application via the Intervat - VatRefund system
Enterprises not established in the EU that wish to recover VAT paid in Belgium must submit an application for this through Form 821 to the VAT Administration.
This application must be submitted each year prior to 30 September at the latest of the year following the year in which the expenditures were made. It relate to the period that runs from January to December, to which a minimum term of three months applies, with the exception of the period just before the end of the year (i.e. the period from 1 November to 31 December).