Belgium: Adopted Royal Decree of 29 June 2021 for the implementation of e-commerce VAT in Belgium

The Royal Decree on the implementation of the e-commerce VAT law is adopted, amending several existing Royal Decrees. With the law, the EU VAT e-commerce package (elimination of EUR 22 exemption, One-Stop-Shop possibility, import scheme for goods under EUR 150) is transposed into Belgian legislation. The respective measures will be implemented on 1 July 2021. Furthermore, the Decree contains new measures regarding the guarantee requirements for VAT registration via fiscal representatives. The amount of guarantee shall now be 10% of the VAT due for a 12-month period. However, not lower than EUR 7'500 and not higher than EUR 1'000'000. In case of a group-company acting as representative there is no longer a possibility to be released from the guarantee requirement. These changes will be implemented as of 1 October 2021.