- Clarify the place of supply for remote (distance) sales of cross-border business-to-consumer (B2C) e-commerce activities
- Reduced VAT rate of 6% for household consumption of gas and electricity
- Extension of reduced VAT rate of 6% for facemasks and hydroalcoholic gels
- Simplified administrative rules regarding the reduced VAT rate of 6% for work concerning immovable property and a proposed extension of the reduced VAT rate for work on private dwellings for disabled person
- New provisions regarding the place of supply for remote (distance) sales of imported goods, to transpose EU measures into Belgian tax law and to address “loopholes” for cross-border B2C e-commerce activities
Source: KPMG
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