Belgium issues guidance on One Stop Shop registration

Belgium has issued guidance on registering for the new e-commerce One Stop Shop (OSS). The OSS is part of the EU e-commerce VAT package.

The e-commerce VAT package extends the existing Mini One Stop Shop (MOSS) to an expanded OSS. Through MOSS, companies supplying digital services to B2C customers in Europe enjoy a simplified VAT compliance process. Rather than registering for VAT in every country in which they provide services, they can take advantage of simplified filing and registration through the MOSS.

The new rules extend the MOSS to the distance selling of goods. That is, e-commerce sellers will also be able to benefit from the vastly simplified VAT registration process.




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