Belgium: Guidance for e-commerce VAT in Circular 2021/C/72
Progress
Current status
adopted
27 Jul 2021 adopted
Scope
Implementers
Belgium
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
executive
Government Body
other regulatory body
Implementation Level
national
Timeline of events
Circular 2021/C/72 for guidance on the Belgium VAT on e-commerce
The Belgian tax authorities published a guidance on the new rules regarding VAT on e-commerce. The guidance provides details for cross-border B2C e-commerce activities. It contains definitions for used terms (3.) and specifies the VAT regime for goo…
SourceEvent type
outline
Action type
adoption
Government branch
executive
Government body
other regulatory body