When a seller who is subject to VAT sells goods to a person who is not subject to VAT from another EU Member State, such as a private individual, the VAT scheme for distance sales applies. Since 1 July 2021, the seller must in principle charge the VAT of the EU Member State where the private individual resides. There is an exception to this for micro-enterprises if they do not exceed the sales threshold of € 10,000 per year. The Minister of Finance has clarified when this exception can be applied correctly.
Source: alaska-group.eu
Latest Posts in "Belgium"
- VAT Developments in Belgium: Key Updates (September 1, 2025 – October 14, 2025)
- New VAT Rules proposed for Streaming Services and Art Sales in Belgium
- Belgium Indefinitely Postpones VAT System Modernisation Plans Until Further Notice
- Belgium Updates E-Invoicing FAQs: Invoice Date Determines B2B Electronic Format Requirements
- Belgium Updates E-Invoicing FAQ: Key Changes for 2026 Mandatory Compliance
