The Belgian parliament has passed a draft bill amending the VAT Code to partially transpose Council Directive (EU) 2025/516 of 11 March 2025, which updates EU VAT rules for the digital age.
Belgium’s parliament has adopted a draft bill implementing the first stage of the EU’s VAT in the Digital Age (ViDA) package. The proposal implements Articles 2 and 4 of the Directive, which modernises cross-border business-to-consumer (B2C) e-commerce and logistics rules.
The VAT in the Digital Age (ViDA) package is a comprehensive European Union legislative reform designed to modernise the tax system for the digital economy and combat fraud. It enforces real-time digital reporting through mandatory B2B electronic invoicing, introduces new tax liabilities for online booking and transit platforms, and allows businesses to manage EU-wide trade through a single VAT registration.
Call-off stock arrangements
Under the bill, goods covered by call-off stock arrangements must be dispatched to another Member State by 30 June 2028 at the latest. The simplification will expire on 30 June 2029.
Deemed supplier rule
Article 13bis, §2 introduces a deemed supplier rule for electronic interfaces. A taxable person facilitating EU supplies of goods by businesses established outside the EU will be treated as having received and supplied the goods itself.
Cross-border threshold and OSS rules
The bill retains the EUR 10,000 cross-border threshold, excluding VAT, for suppliers established in a single Member State. For supplies covered by the non-Union and Union One-Stop-Shop (OSS) schemes, VAT will become chargeable when payment is received.
It also removes the requirement for businesses using the non-Union OSS scheme to be established or resident in an EU Member State. Article 53sexies, §1, 4° and Article 54bis, §1, paragraphs 3 and 4 will be repealed from 1 July 2029.
Implementation
The amendments are scheduled to take effect on 1 January 2027, except for the provisions concerning the non-Union OSS scheme, which will apply from 1 July 2029. The bill must be signed by the King before enactment.
Earlier, the Belgian Minister of Finance submitted a draft legislative bill DOC 56 1718/001 to the Parliament on 10 September 2026.
