VAT rules sharing economy

The Administration does not assign a VAT identification number to natural persons subject to VAT to whom the regulation referred to in Article 56bis of the VAT Code applies and who only provide services when the following conditions are met to be:

1 ° the place of the services is in Belgium;
2 ° the services are provided for purposes other than those of the usual economic activity of the person liable for VAT;
3 ° the services are provided exclusively to natural persons who use them for their private use or that of other persons;
4 ° the services are exclusively provided within the framework of agreements that have been established through an electronic platform
5 ° the fees related to the services are only paid or allocated to the service provider by the platform referred to in the provision under 4 ° or through that platform;
6 ° the turnover consisting of the fees referred to in the provision under 5 °, including all sums withheld by that platform or through that platform, does not exceed EUR 3,830 per calendar year (indexed)

Source: vat-house.com

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