Belgium: Implementation of changes on e-commerce VAT regime in Royal Decree of 29 June 2021
Description
Implementation of changes on e-commerce VAT regime in Royal Decree of 29 June 2021
The changes regarding the VAT on e-commerce established in Royal Decree of 29 June 2021 are implemented as of 1 July 2021. The Royal Decree enables the implementation of the e-commerce VAT law by amending several existing Royal Decrees. With the law the EU VAT e-commerce package (elimination of €22 exemption, One-Stop-Shop possibility, import scheme for goods under €150) is transposed into Belgian legislation.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
other regulatory body
Complete timeline of this policy change
Hide details
2021-06-29
adopted
2021-07-01
in force
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
platform intermediary: e-commerce
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
all goods (physical or digital): sale
Regulatory tool
Regulator reporting requirement
Subordination under sales, use or value-added tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1