Belgium Implements Joint VAT Liability for Electronic Interfaces from January 2024

• A law introducing joint VAT liability for electronic interfaces in Belgium has been adopted and will be effective from 1 January 2024.
• The new regime can only be invoked if the VAT authorities prove that the electronic interface is not acting in good faith or has made an error or negligence.
• The electronic interface must verify the VAT identification number of the supplier before facilitating sales and at least once per year.
• The electronic interface is expected to urge the supplier to comply with VAT declaration and payment obligations when contacted by the VAT authorities.
• After the third communication of serious suspicions against the supplier, the electronic interface is expected to exclude the supplier from using the interface.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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