Circular 2021/C/72 on the VAT regime for cross-border e-commerce activities between businesses and consumers (B2C relationship) 

This circular deals with the VAT rules applicable from 01.07.2021 to distance sales of goods, to certain supplies of goods and to services between businesses and consumers (B2C relationship) in a cross-border context, as introduced in the context of the second part of the VAT package for e-commerce.

Quick Content

• 1. Introduction
• 2. Legislative framework
• 3. Terminology
• 4. VAT scheme for distance sales of goods imported from third territories or third countries
• 5. VAT scheme for intra-Community distance sales of goods
• 6. VAT rules applicable to certain services provided to non-taxable persons
• 7. Special arrangements
• 8. Billing Rules and Accounting Obligations
• 9. Entry into force and termination provisions

Source fisconetplus

See also

• Implementing decree transposing E-Commerce Directive
• Law to implement EU VAT E-Commerce Directive published in Official Gazette
• All other newsitems related to implementation of E-Commerce EU VAT Directive in Belgium, click HERE

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