Belgium has published legislation partially implementing the EU’s VAT in the Digital Age (ViDA) Directive, introducing changes to cross-border B2C e-commerce, OSS and IOSS rules, and call-off stock arrangements from 1 January 2027.
Belgium has published the Law of 25 October 2026 in the Official Gazette on 30 October 2026. The law partially transposes Council Directive (EU) 2025/516 (VAT in the Digital Age / ViDA) into the Belgian VAT Code.
The general entry into force is set for 1 January 2027, with specific administrative repeals taking effect on 1 July 2029.
The key measures and clarifications for cross-border B2C e-commerce include:
- Deemed supplier regime for electronic interfaces: Platforms facilitating B2C intra-Community goods sales by non-EU businesses are treated as purchasing and resupplying the goods.
- VAT chargeability upon receipt of payment: VAT under the Union and non-Union OSS schemes becomes chargeable when payment is received, limited to the amount paid.
- Automatic OSS option presumption: OSS-registered businesses are presumed to have opted to pay VAT in the destination Member State for relevant cross-border sales and services.
- Temporary inclusion of energy supplies in Union OSS: Cross-border supplies of gas, electricity, heating, and cooling to non-taxable persons are temporarily covered by Union OSS until 30 June 2028.
- Updated OSS and Import OSS (IOSS) registration rules: OSS and IOSS registrations must include email addresses and website details. Certain SME-exempt businesses are excluded from specific IOSS provisions.
- Phase-out of simplified call-off stock arrangements: The simplified regime covers goods dispatched until 30 June 2028 and ends on 30 June 2029. Related reporting obligations are repealed from 1 July 2029.
Earlier, Belgium’s parliament adopted a draft bill implementing the first phase of the EU’s VAT in the Digital Age (ViDA) package, updating cross-border B2C e-commerce and logistics rules under Articles 2 and 4 of the Directive.
