The Belgian Official Gazette recently published Royal Decree No. 2023048754, which sets out important reporting procedures for platform operators. The decree, effective immediately, includes measures such as allowing platform operators to submit exclusion requests until January 15 of the following year, mandating electronic submission of declarations, specifying the required EU content in XML schema files, outlining procedures for filing nil reports, requiring platform operators to inform competent authorities about exemption applicability and the identity of the previous operator through the same XML file, providing documentation standards for the excluded nature of platform operators, and imposing sanctions for noncompliance.
Source GlobalVATcompliance
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