Belgium Overhauls VAT Rules for Virtual Streaming Services and Art Sales: Key Changes Explained

• The place of supply for virtual streaming services will shift to the customer’s member state, both for B2B and B2C, instead of the event’s physical location.
• The reduced VAT rate of 6% will become the default for sales of works of art, collectors’ items, and antiques.
• Resellers can no longer use the margin scheme for goods acquired with 6% VAT; subsequent sales will be subject to the 6% rate.
• The changes take effect immediately upon publication, with no transitional measures.
• Streaming service providers and art resellers must promptly update their compliance and business models.

Source: jdsupra.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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