Belgium Advances Draft Legislation Implementing the First ViDA Measures

• Belgium’s Council of Ministers approved preliminary draft legislation partially transposing the EU VAT in the Digital Age Directive into the Belgian VAT Code. The draft addresses the platform-economy and Single VAT Registration pillars. [globalindi…gement.com], [comarch.com], [sovos.com]
• The proposal phases out the call-off-stock simplification as ViDA introduces a new framework for transfers of own goods. External reports describe repeal of the relevant call-off-stock provisions from 1 July 2029. [globalindi…gement.com], [comarch.com], [sovos.com]
• The partial transposition does not implement ViDA’s Digital Reporting Requirements pillar. A further legislative wave will therefore be required for those provisions. [globalindi…gement.com], [comarch.com], [sovos.com]

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Extended article

Belgium is progressing preliminary draft legislation implementing part of the EU VAT in the Digital Age package.

The proposal partially transposes Directive (EU) 2025/516 into the Belgian VAT Code. It focuses on two parts of ViDA:

1. Platform economy: updates and clarifications concerning VAT rules for digital platforms, cross-border services and distance sales of goods.
2. Single VAT Registration: changes associated with the withdrawal of the existing call-off-stock simplification and the future treatment of cross-border transfers of own goods. [globalindi…gement.com], [comarch.com], [sovos.com]

The call-off-stock regime presently allows qualifying cross-border movements of goods to be treated under a simplification where specified conditions are met. ViDA introduces a new special OSS arrangement for transfers of own goods, reducing the future need for the existing call-off-stock mechanism.

The mailbox material described an operational cut-off after 30 June 2028 for new arrangements and cessation of the relevant Belgian provision after 30 June 2029. The available external reports describe the formal repeal of the call-off-stock provisions as taking effect on 1 July 2029. These formulations are compatible as end-of-day and commencement references, but the detailed transitional wording should be verified against the final Belgian legislation before publication. [globalindi…gement.com], [comarch.com], [sovos.com]

External reports also identify 1 January 2027 and 1 July 2029 as application dates within the draft’s phased timetable. The preliminary text has been referred to the Belgian Council of State for an opinion and must continue through the legislative process. [globalindi…gement.com], [comarch.com], [sovos.com]

The draft does not cover the ViDA Digital Reporting Requirements pillar. Separate legislation will therefore be needed for those EU reporting measures. This should also be distinguished from Belgium’s separate domestic e-reporting proposals. [globalindi…gement.com], [comarch.com], [vatupdate.com]

Businesses using call-off or consignment-stock structures involving Belgium should identify:

• existing arrangements that may continue during the transitional period;
• movements planned near the relevant cut-off dates;
• Belgian registrations maintained principally for stock movements;
• future eligibility for the OSS special scheme for own-goods transfers; and
• required changes to VAT determination, stock reporting and registration processes.

External links

• Read the overview of Belgium’s partial ViDA transposition [comarch.com]
• Review the detailed Belgian ViDA implementation timeline [globalindi…gement.com]
• Read the Sovos analysis of the Belgian draft law [sovos.com]
• Review the separate Belgian near-real-time e-reporting proposal [vatupdate.com]
• Read the overview of Belgium’s initial ViDA transposition step [vatupdate.com]