Following the adoption of the law implementing the new e-commerce VAT rules in Belgium, a Royal Decree has been published on 29 June 2021, amending several earlier Royal Decrees on VAT.
One of the most notable changes concerns the question of who can or will be deemed to import goods in Belgium for VAT purposes.
When importing goods in the EU, the importer of record is required to account for any VAT due upon the import of the goods. For goods with a value below or equal to EUR 150 for which the import one-stop shop (IOSS) is applied, the import itself will however be exempt from VAT.
Source Tiberghien
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