Summary
- The Belgian Chamber of Representatives adopted draft bill DOC 56 1718 on 22 October 2026. The legislation partially transposes Directive (EU) 2025/516 and now awaits royal assent and publication before becoming law.
- The package updates the EUR 10,000 threshold rules, aligns VAT chargeability under the Union and non-Union OSS schemes, temporarily extends OSS to certain energy supplies and expands the deemed-supplier rule for electronic interfaces.
- The call-off stock simplification will be phased out. New qualifying transfers may continue only until 30 June 2028, with transitional treatment ending on 30 June 2029 and repeal from 1 July 2029.
Extended article
Belgium has completed the parliamentary stage of its first domestic legislation implementing parts of the EU VAT in the Digital Age package. The bill is deliberately limited in scope. It addresses measures scheduled to apply before the broader ViDA reforms on single VAT registration, platform taxation and cross-border digital reporting are fully operational.
For businesses, the immediate focus is on transactions reported through the One Stop Shop. The bill clarifies the EUR 10,000 threshold for intra-EU distance sales and digital services, aligns the timing of VAT due under the Union and non-Union OSS schemes and temporarily allows certain cross-border supplies of gas, electricity, heating and cooling to be declared through OSS. It also prevents businesses using the small-enterprise exemption from simultaneously applying the Import One Stop Shop.
Electronic marketplaces should review whether the expanded deemed-supplier rule captures additional supplies by non-EU sellers. Businesses using call-off stock arrangements face a separate transition. Goods must be dispatched under the existing simplification by 30 June 2028, while the remaining transitional and record-keeping framework ends one year later.
The bill should not be confused with Belgium’s separate domestic structured B2B e-invoicing regime or with the EU-wide digital reporting requirements that begin later under ViDA. Groups should therefore maintain distinct implementation tracks for Belgian domestic e-invoicing, OSS and e-commerce changes, and the future cross-border ViDA architecture.
External links: Belgian ViDA bill status and practical impact | DLA Piper overview of the Belgian bill | European Commission ViDA overview
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