- Belgium has tabled a draft bill transposing part of the EU ViDA VAT package into the VAT Code, mainly refining B2C e-commerce VAT rules and phasing out the call-off stock simplification.
- Most changes would apply from 1 January 2027, including clarifications to existing distance-selling and OSS rules; the call-off stock reporting obligations would be repealed from 1 July 2029.
- The €10,000 threshold for taxing intra-EU distance sales at the supplier’s establishment would be clarified as applying only to sales sent from the supplier’s establishment Member State to the customer’s Member State, not to all cross-border sales combined.
- If a supplier uses the OSS Union scheme for a sale, it would be irrebuttably presumed to have opted for destination-based taxation for that flow.
- The deemed-supplier rule for electronic interfaces would be broadened beyond sales to non-taxable persons to also cover certain taxable persons and non-taxable legal persons, and would extend to domestic supplies without cross-border transport.
Source: marosavat.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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