Belgium July 2021 ecommerce rules
- May 12, 2021
Belgium has published details of its plans to align with the EU ecommerce VAT package from 1 July 2021. This affects: imports ecommerce rules; pan-EU ecommerce VAT reporting; and the obligations of marketplaces for sellers’ VAT. For the full text of Bill no. DOC 55 1820/001, see here (PDF and in French and Dutch only).
The changes include:
- The withdrawal for the distance selling thresholds for pan-EU B2C selling, and the introduction of a new €10,000 threshold for local place of supply VAT compliance obligations.
- As a result, VAT must be charged on all B2C sales sold on a distance selling basis.
- To assist Belgian sellers, the introduction of the One-Stop-Shop VAT return for all sales to EU consumers in other countries. This represents an extension of the MOSS return.
- The OSS return will be required quarterly in Belgium, along with a matching VAT payment
- Records supporting the payments must be kept for at least 10 years
- The imposition of VAT on all import sales to Belgian consumers, withdrawing the €22 threshold
- The introduction of a new Import One Stop Shop return to report all such imports in any EU member state
Need a fiscal representative in Belgium?
Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Belgian VAT compliance?
Researching Belgian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.