- The European Commission has initiated infringement procedures against Belgium, France, and Malta for failing to provide the necessary IT functionalities for exchanging information between Member States, as required by Directive 2020/285/EU regarding VAT exemptions for small enterprises.
- The directive allows small enterprises to sell goods and services without charging VAT and simplifies their VAT compliance obligations, enabling them to exempt supplies similarly to domestically established businesses.
- Belgium, France, and Malta have two months to respond to the Commission’s formal notice regarding the shortcomings in their IT systems; failure to address these issues may lead to further legal action from the Commission.
Source ec.europa.eu
Latest Posts in "Belgium"
- E-Invoicing in Belgium – Factsheet
- Comments on ECJ case C-234/24 (Brose Prievidza):No VAT Exemption for Tooling Without Physical Movement
- Who Must Comply with Belgium’s 2026 eInvoicing Mandate? Scope, Impact, and Preparation Steps
- Belgium’s Mandatory eReporting: The Next Step in Digital VAT Compliance After eInvoicing
- Belgium’s 4-Corner eInvoicing Model: What Businesses Need to Know for 2026 Compliance












