Online Sales from Belgium: International Logistics and VAT

Belgium sits in a privileged geographic position at the heart of Europe, at the crossroads of the French, Dutch, German and British markets. With the Port of Antwerp (Europe's second-largest port), Brussels-Zaventem Airport and Liège Airport (Belgium's leading cargo airport and Europe's sixth), the country has world-class logistics infrastructure. For a Belgian online retailer, this position is a major asset for online sales abroad. But VAT rules, cross-border logistics and European regulation are a challenge that must be mastered. This guide gives you every key to success.

Why Belgium Is an Ideal Springboard for International Online Sales

Geographic and logistics advantages

Belgium sits at the centre of Europe's "golden pentagon", a 500 km radius zone that accounts for around 60% of the European Union's purchasing power:

• Brussels to Paris: 300 km (3h by road, 1h22 by Thalys)
• Brussels to Amsterdam: 200 km (2h by road)
• Brussels to Düsseldorf: 220 km (2h30 by road)
• Brussels to London: 370 km (2h by Eurostar)
• Brussels to Luxembourg: 220 km (2h30 by road)

Within 24 hours of delivery from a Belgian warehouse, you can reach around 170 million consumers in neighbouring countries.

Multilingualism as a commercial asset

Belgium is naturally trilingual (French, Dutch, German), which makes it easier to build multilingual e-commerce sites and run customer service in several languages. Add English, widely spoken by the Belgian population, and you cover the linguistic needs of most of Western Europe.

Digital infrastructure

• Internet penetration rate: 94% of the Belgian population
• B2C e-commerce in Belgium: more than EUR 14 billion in 2025 (source: BeCommerce)
• Online payments: strong adoption of Bancontact, Payconiq, Visa/Mastercard cards, and PayPal

VAT on International Online Sales: The Rules You Need to Know

The OSS (One-Stop-Shop) scheme: the single VAT window

Since 1 July 2021, the OSS scheme has radically simplified VAT for online B2C (business-to-consumer) sales within the EU. In 2026, this scheme is fully operational and unavoidable for any international online retailer.

The basic principle:

When a Belgian online retailer sells goods to a consumer in another EU country, VAT is due in the customer's country (the destination country), not in Belgium.

The EUR 10,000 threshold:

• Below EUR 10,000 of annual sales to all other EU countries combined: you can apply Belgian VAT (21%)
• Above EUR 10,000: you must apply the VAT rate of the customer's country

The OSS scheme lets you:

• Declare and pay VAT for all EU countries through a single quarterly return filed with FPS Finance (Belgium)
• Avoid registering for VAT in every EU country where you sell
• Massively simplify your administration

How to register for the OSS scheme:

1. Log in to MyMinfin (finances.belgium.be)
2. Go to the "e-commerce / OSS" section
3. Register for the Union OSS scheme
4. You will receive confirmation by email
5. File your quarterly returns (before the end of the month following the quarter)

VAT rates by country: reference table

Concrete example: your Belgian online shop sells a product for EUR 100 excluding VAT to a French customer. You must charge EUR 120 including VAT (French VAT of 20%), and declare and pay that VAT via the OSS in Belgium. The French customer pays EUR 120, you remit EUR 20 of VAT to FPS Finance, which transfers it to the French tax authorities.

Intra-Community B2B (business-to-business) sales

The rules differ for sales between businesses:

• VAT reverse charge: you invoice without VAT, and the customer declares the VAT in their own country
• Condition: the customer must hold a valid intra-Community VAT number
• Mandatory check: use the VIES system (VAT Information Exchange System) at ec.europa.eu to verify the validity of your customer's VAT number
• Intra-Community listing: you must file a quarterly listing with FPS Finance covering all your intra-Community B2B sales
• Mandatory invoice wording: "Autoliquidation – Article 44 de la Directive 2006/112/CE" or "Reverse charge – Article 44 of Directive 2006/112/EC"

Sales to countries outside the EU

For sales to customers located outside the European Union:

VAT:

• Exports are exempt from Belgian VAT (0% rate)
• You must keep proof of export (transport document, customs declaration, proof of delivery abroad)

Customs duties:

• The customer may be subject to customs duties and import VAT in their own country
• For the United Kingdom (post-Brexit), a GBP 135 exemption threshold applies. Below it, you must register for UK VAT and collect it
• For the United States, the de minimis threshold is USD 800 (no customs duties below that)

IOSS (Import One-Stop-Shop):

For consignments worth less than EUR 150 sent to the EU from a third country (or via a non-EU warehouse):

• Register for the IOSS scheme with FPS Finance
• Collect the customer's country VAT at the point of sale
• File a monthly return through the single window
• The parcel clears customs without the customer having to pay any additional VAT

Logistics: Solutions for International Online Sales from Belgium

Postal and parcel operators

Rate tip: negotiate volume contracts with carriers. From 50 parcels/month, you can secure discounts of 20 to 40% on list prices. From 500 parcels/month, discounts reach 40 to 60%.

Fulfilment and outsourced logistics

Rather than running your own warehouse, you can outsource logistics to a fulfilment provider:

Fulfilment providers based in Belgium:

• Montea / WDP: logistics warehouses in Mechelen, Antwerp, Liège
• Active Ants (Netherlands/Belgium): e-commerce specialist, integrates with the leading platforms
• Salesupply: European fulfilment, based in Mechelen
• Amazon FBA (Fulfilment by Amazon): warehouses in Antwerp and across Europe

Average fulfilment cost:

A multi-warehouse strategy

To optimise delivery times and costs across Europe:

• Main warehouse in Belgium: covers the Benelux, northern France, western Germany
• Secondary warehouse in Germany (e.g. Cologne or Frankfurt): covers Germany, Austria, Switzerland
• Warehouse in France (e.g. the Paris region): covers France, Spain, Portugal
• Warning: storing goods in another EU country may create a VAT registration obligation there (an intra-Community transfer of your own stock)

International marketplaces

Selling through marketplaces is often the fastest way to enter a foreign market:

VAT warning on marketplaces: since July 2021, large marketplaces (Amazon, bol.com, etc.) are treated as "deemed suppliers" for B2C sales under EUR 150 imported from third countries. They collect and remit the VAT on your behalf. But you remain responsible for the VAT on your own intra-Community B2C sales.

E-Commerce Regulation: Your Legal Obligations

Right of withdrawal (right of return)

Under European directive 2011/83/EU, transposed into Belgian law by the Code of Economic Law (Book VI):

• Period: 14 calendar days from receipt of the goods
• Refund: within 14 days of notification of withdrawal
• Return costs: borne by the consumer if you have clearly informed them, otherwise borne by you
• Exceptions: personalised goods, perishable goods, downloaded digital content, unsealed hygiene products

Practical tip: offering a generous return policy (30 days, free returns) is a competitive advantage. According to Sendcloud, 67% of online shoppers check the return policy before buying.

Mandatory legal notices on your site

Your e-commerce site must display:

• Business identity: name, legal form, registered office address, company number (CBE), VAT number
• Contact details: email, phone, contact form
• General terms and conditions of sale: acceptance mandatory before ordering
• Privacy policy: GDPR-compliant
• Cookie policy: a consent banner compliant with the APD's recommendations
• Prices: displayed inclusive of VAT, with clear indication of delivery costs
• Right of withdrawal: mandatory pre-contractual information
• Accepted payment methods: logos displayed

CE marking and product standards

If you sell physical products in the EU:

• CE marking: mandatory for many categories (toys, electronics, protective equipment, cosmetics, etc.)
• REACH: regulation on chemical substances
• Labelling: in the language of the destination country (mandatory)
• Food standards: Regulation (EU) 1169/2011 on food labelling

GDPR and data protection

As an online retailer, you collect personal data (name, address, email, purchase history). You must:

• Appoint a DPO (Data Protection Officer) where necessary
• Keep a record of processing activities
• Obtain consent for non-essential cookies and marketing
• Enable customers to exercise their rights (access, rectification, erasure, portability)
• Report any data breach to the APD (Data Protection Authority) within 72 hours

Belgium's supervisory authority is the APD (Data Protection Authority) – dataprotectionauthority.be.

Payment Solutions for International Online Sales

Payment gateways suited to the Belgian and European markets

Preferred payment methods by country

Tip: offer at least Bancontact + Visa/Mastercard + PayPal for the Belgian market. Add iDEAL for the Netherlands, and Klarna for Germany and the Nordic countries.

E-Commerce Platforms: Which One Should You Choose?

Choosing the right platform is central to successful online sales.

Regional Grants for E-Commerce

Several regional schemes help fund your international online sales project. Do not forget the subsidies available:

• Wallonia: "e-commerce" digital voucher (up to EUR 10,000, 50 to 75% coverage)
• Brussels: economic transition grant (digital component)
• Flanders: KMO-portefeuille for e-commerce consulting and training

Launch Checklist: Your International Online Sales Business in 10 Steps

1. Choose your target markets: start with neighbouring countries (France, Netherlands, Germany, Luxembourg)
2. Validate your product: check compliance (CE marking, labelling, standards) in your target countries
3. Build your multilingual site: at least FR + NL + EN, add DE if you are targeting Germany
4. Register for the OSS scheme: with FPS Finance via MyMinfin
5. Configure your VAT rates: by destination country in your e-commerce platform
6. Select your carriers: negotiate volume rates, offer several delivery options
7. Integrate local payment methods: Bancontact, iDEAL, Klarna depending on the market
8. Draft your terms and conditions and return policy: compliant with European consumer law
9. Set up GDPR compliance: cookie banner, privacy policy, record of processing activities
10. Test and launch: test orders in each country, check confirmation emails in every language

Conclusion

Launching international online sales from Belgium is an exceptional opportunity thanks to the country's geographic position, its logistics infrastructure and the OSS scheme, which simplifies VAT. The main challenges remain managing VAT across multiple countries, choosing the right logistics partners, and regulatory compliance. By preparing properly and using the tools available (OSS, modern e-commerce platforms, fulfilment providers), you can reach millions of European consumers from your Belgian base.