Belgium has proposed amendments to implement key ViDA measures from 2027, including expanded OSS access, new platform supplier rules, revised distance sales provisions, and restrictions on SME VAT exemption users, while phasing out the consignment stock regime by 2029.
The Belgian Minister of Finance has submitted draft legislative bill DOC 56 1718/001 to the Parliament on 10 September 2026. This bill partially transposes EU Directive 2025/516 (adopted on 11 March 2025), which forms a core element of the European Union’s VAT in the Digital Age (ViDA) framework.
While the overall ViDA framework rests on three pillars—e-invoicing and digital reporting, single VAT registration/One-Stop-Shop (OSS) expansions, and platform economy rules—this specific proposal implements Article 2 (effective 1 January 2027) and Article 4 (effective 1 July 2029) of the Directive to modernise cross-border B2C e-commerce and logistics rules
The key provisions of the proposal are summarised below:
End of the consignment stock regime
The current consignment stock system allows businesses to move goods to other EU Member States without immediate VAT registration in the destination country. Ownership must transfer within 12 months under existing rules.
Suppliers can initiate new transfers only until 30 June 2028. After that date, the One-Stop-Shop (OSS) framework under Articles 369quinvicies bis to 369quinvicies duodecies of Directive 2006/112/EC takes over. Goods already transferred by 30 June 2028 remain subject to old rules for 12 months, creating a run-off period ending 30 June 2029.
Once the run-off expires on 1 July 2029, Article 12ter of the VAT Code is formally repealed. Articles 53sexies and 54bis, which govern consignment stock registers and reporting, are also removed effective the same date.
New platform liability and distance sales rules
The bill expands when online marketplaces are treated as actual suppliers. Article 13bis § 2 of the VAT Code now covers a broader range of buyers:
Platforms facilitating intra-EU sales by non-EU suppliers to taxable persons whose acquisitions are exempt under Article 3(1) of Directive 2006/112/EC are now deemed suppliers. This applies equally to non-taxable legal entities and consumers meeting the exemption criteria.
Distance sales to Belgium follow destination taxation. The EUR 10,000 annual threshold allows small suppliers to tax sales in their home country if they operate in only one EU Member State outside Belgium and dispatch goods from that single location.
The bill clarifies that only shipments from the supplier’s home state count toward this threshold. Suppliers already registered under the Union OSS scheme are automatically presumed to have chosen destination taxation.
Expanded one-stop-shop access and small business restrictions
From 1 January 2027 through 30 June 2028, cross-border supplies of natural gas, electricity, and heating/cooling energy to non-taxable persons qualify for OSS treatment. The law treats these utility transfers as distance sales to simplify reporting across grid infrastructure. This temporary extension expires when utilities integrate permanently into the broader ViDA OSS framework on 1 July 2028.
Small businesses using the SME VAT exemption cannot simultaneously access the Import One-Stop-Shop (IOSS). Those wishing to use IOSS must formally withdraw from the SME exemption scheme first.
Non-EU service providers using the Non-Union OSS no longer need to prove clients reside in the EU. It is sufficient that the service qualifies as EU-located for VAT purposes. Registration for Non-Union OSS and IOSS now requires an email address and company website if available.
Timeline for implementation
The amendments take effect on 1 January 2027. The consignment stock provisions have a later date: they activate on 1 July 2029.
