The Belgian Tax Authorities recently published Frequently Asked Questions (“FAQs”) clarifying the reporting obligations for digital platform operators. A key takeaway is the upcoming due date for the first filings and their format. There are two important deadlines.
First, by the end of February, in scope digital platform operators must inform service providers active on the platform about their fiscal and social obligations. Note that this is an administrative tolerance granted by the tax authorities in the FAQs. In principle, service providers must be informed upon the conclusion of the contract with the digital platform operator.
Second, by the end of March the digital platform operator must report to the tax authorities and the service providers certain information on the services rendered via the platform.
Source PwC
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