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Belgium Announces Royal Decree for Implementation of EU VAT E-Commerce Rules — Orbitax Tax News & Alerts

Belgium's Federal Public Service (SPF) Finance has issued a release on the royal decree amending various decrees for the implementation of the EU's new VAT e-commerce rules (Directives), which apply from 1 July 2021. The release notes that the royal decree will not be published in the Official Gazette until later in June but is being shared in advance so companies are ready for this important VAT reform.

The royal decree sets out requirements to maintain and submit information on e-commerce activities and supplies, including types of supplies of goods and services, delivery dates, amounts, VAT rate applied, invoice information, etc. The royal decree also sets out new rules for distance sales in the EU, including the simplification option for smaller businesses with annual sales not exceeding EUR 10,000, which allows the accounting of VAT according to local rules. Lastly, the royal decree provides new rules on refunds, imports from third (non-EU) countries, penalties, and other matters.