- Belgium’s Chamber of Representatives accepted Bill No. 56K1718001, which would partially transpose the EU ViDA VAT Directive (2025/516/EU).
- The bill would clarify VAT rules for cross-border B2C transactions, including digital services and distance sales of goods.
- It would phase out the special consignment stock regime: goods transferred after June 30, 2028 would no longer qualify, and related reporting/documentation would be repealed from July 1, 2029.
- It would add OSS and VAT chargeability rules for supplies of goods under the special regime for transfers of own goods, and extend the gas/electricity/heating/cooling regime until June 30, 2028.
- It would broaden deemed-supplier rules for digital platforms facilitating certain intra-Community supplies by non-EU taxpayers; general entry into force would be Jan. 1, 2027.
Source: globalvatcompliance.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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