Belgium: 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 goods imported from third countries (4.), for intra-Community (EU) selling of goods (5.) and for certain services supplied to non-taxable persons (6.), further explaining specific administrative procedures (IOSS, OSS).