New VAT Rules for E-Commerce in Belgium: Complete Guide 2026

The VAT framework for online trade is changing considerably in Belgium and across the European Union. Since the "VAT e-commerce package" came into force on 1 July 2021, and through successive adjustments, the rules have grown more complex. In 2026, new clarifications and obligations apply, affecting small online sellers and large platforms alike. This complete guide helps you navigate this regulatory environment.

Background: The Evolution of E-Commerce VAT in Europe and Belgium

Timeline of Reforms

The Belgian Legal Framework

Key texts to know:

• Belgian VAT Code (Book I, Articles 1 to 59): general framework
• Royal Decree No. 1 of 29 December 1992: invoicing procedures
• Law of 2 April 2021 transposing the VAT e-commerce package
• Code of Miscellaneous Duties and Taxes: for excise duties on certain products sold online
• Administrative circulars from the FPS Finance: practical interpretations and clarifications

Belgian VAT Rates Applicable to E-Commerce

Point to note: Since 1 April 2022, e-books and online press have benefited from the reduced 6% rate in Belgium (aligning them with paper books).

VAT Place-of-Supply Rules in E-Commerce

Intra-EU B2C Sales of Goods (Distance Selling)

The Single EUR 10,000 Threshold

Since 1 July 2021, a single threshold of EUR 10,000 (excluding VAT) applies to all intra-EU B2C distance sales of goods and digital services combined:

• Below EUR 10,000 per year (total across all EU countries): you may apply Belgian VAT (21%, 12% or 6%) on all your sales to consumers in other EU countries
• Above EUR 10,000: you must apply the VAT of the customer's destination country

Concrete example:

A Brussels-based e-retailer sells fashion accessories online. In 2026, they generate:

• EUR 4,000 in sales to France
• EUR 3,500 to the Netherlands
• EUR 1,500 to Germany
• Total: EUR 9,000 → below the EUR 10,000 threshold → 21% Belgian VAT applies

But if they add EUR 2,000 in sales to Italy (total: EUR 11,000), they exceed the threshold and must apply the VAT of each destination country (20% France, 21% Netherlands, 19% Germany, 22% Italy).

Important Points for 2026

• Digital services are included in the EUR 10,000 threshold calculation (SaaS subscriptions, e-books, online courses, etc.)
• Marketplace sales: when the platform is a "deemed supplier" (see below), these sales are NOT included in the underlying seller's threshold
• The threshold is assessed per calendar year and applies as soon as it is exceeded (no retroactive adjustment)
• Voluntary option: a seller can choose to apply the destination country's VAT even below the threshold (an option that must be kept for at least 2 years)

Sales of Goods Imported from Non-EU Countries to Consumers

Removal of the Import Exemption

Since 1 July 2021, there is no longer a VAT exemption for low-value consignments (the former EUR 22 threshold was removed). Any import of goods into the EU is subject to VAT, regardless of the amount.

The Import One-Stop Shop (IOSS)

For imported goods with an intrinsic value of EUR 150 or less (excluding transport and insurance costs):

• IOSS (Import One-Stop Shop): the seller collects VAT at the time of sale and pays it over via a single one-stop shop
• Advantage: the parcel arrives already cleared, with no surprises for the consumer
• IOSS number: given to the carrier/customs declarant to exempt the import from VAT

For goods over EUR 150:

• Standard import procedure with customs clearance
• VAT and customs duties paid on import
• IOSS is not available

Concrete example:

A Liège-based e-retailer imports phone cases from China (selling price: EUR 15 each) and sells them directly to Belgian and other European consumers. They register for the IOSS via the Belgian portal, charge the consumer's country VAT at the time of order, and file monthly returns via the IOSS. The parcel arrives with no extra charges for the customer.

The VAT One-Stop Shop (OSS): How It Works

The Three OSS Schemes

How to Register for the OSS in Belgium

1. Log in to Intervat (intervat.be) with your eID card or itsme
2. Go to the "OSS" section in the menu
3. Choose your scheme (Union, non-Union or IOSS)
4. Complete the registration form (CBE number, VAT number, bank details)
5. Confirm your registration — it takes effect on the first day of the following quarter
6. Keep your OSS number for your returns

The OSS Return in Practice

Content of the Return

For each destination Member State, you must declare:

• The total amount of sales (excluding VAT) broken down by applicable VAT rate
• The VAT rate applied
• The total amount of VAT due

Filing Calendar

Important: the return must be filed even if no sales were made during the quarter (a "nil" return). Failure to file results in penalties.

Payment

Payment is made in a single transfer to the Belgian FPS Finance, which redistributes the amounts to the other Member States. Payment must be made within the same deadline as the return.

VAT Rates by EU Country (Main Markets)

For Belgian e-retailers selling into the EU, here are the standard VAT rates applicable:

Obligations for Marketplaces and Platforms

The "Deemed Supplier" Regime

Since 1 July 2021, online sales platforms are considered a "deemed supplier" in certain situations. This means the platform is treated as if it had bought the goods from the seller and resold them to the consumer, with an obligation to collect and remit VAT.

When Is a Platform a Deemed Supplier?

Extension Planned Under ViDA (2027-2028)

The ViDA regulation plans to extend the deemed-supplier regime to all B2C sales facilitated by a platform, including those made by sellers established in the EU. This extension is expected for 2027-2028.

DAC7 Obligations — Platform Reporting

The DAC7 directive (Directive 2021/514/EU), transposed into Belgian law, requires digital platforms to report their sellers' income to tax authorities:

Impact for Belgian sellers: if you sell on Amazon, eBay, Etsy, Bol.com, Vinted (above the threshold), etc., your income is automatically reported to the FPS Finance. Make sure you correctly declare this income in your tax return.

Special Schemes and Specific Cases

The Small Business Exemption Scheme

In Belgium, taxpayers whose annual turnover does not exceed EUR 25,000 (excluding VAT) can benefit from the exemption scheme (franchise scheme):

• No VAT charged on sales
• No right to deduct VAT on purchases
• Obligation to state "Small business subject to the tax exemption scheme" on invoices
• Note: this scheme applies only to domestic transactions. Intra-EU distance sales above the EUR 10,000 threshold require applying the destination country's VAT

ViDA update: a cross-border exemption scheme is planned for small businesses (total EU turnover under EUR 100,000 and below the relevant national threshold). It is expected to be implemented between 2025 and 2027.

Sales of Second-Hand Goods (Margin Scheme)

E-retailers selling second-hand goods (vintage items, second-hand goods, antiques) can apply the margin scheme (Article 58, §4 of the VAT Code):

• VAT is calculated only on the profit margin (selling price minus purchase price), not on the total selling price
• This scheme applies only if the goods were bought from a non-taxable person, or from a taxable person under the same scheme
• Mandatory mention on the invoice: "Special scheme — Second-hand goods"

Example: a vintage furniture reseller buys a table from a private individual for EUR 200 and resells it online for EUR 500. VAT due = 21% x (500 – 200) = EUR 63, instead of EUR 105 (21% x 500).

Dropshipping

Dropshipping raises specific VAT questions:

1. If the supplier is in the EU: the Belgian dropshipper buys from the supplier (intra-EU B2B transaction) and resells to the consumer (B2C distance sale). Two separate transactions, two VAT schemes.
2. If the supplier is outside the EU: import into the EU plus a distance sale. The IOSS scheme may apply if the value is EUR 150 or less.
3. If the sale is facilitated by a platform: the platform may be the deemed supplier, which simplifies the dropshipper's obligations.

Tip: dropshipping is a high-VAT-risk business model. Consult a specialist tax adviser before you start.

Tools and Resources for E-Commerce VAT Compliance

FPS Finance Tools

Software Solutions for VAT Automation

Professional Support

For complex situations (multichannel sales, dropshipping, mixed B2B/B2C sales), it is strongly recommended to consult:

• An ITAA-certified accountant specialising in e-commerce and international VAT
• A tax adviser who is an ITAA member
• The FPS Finance helpdesk — contact centre: 02 572 57 57

2026 E-Commerce VAT Compliance Checklist

• Active and correct Belgian VAT number (verifiable via VIES)
• Registered for the OSS if B2C sales exceed EUR 10,000 in the EU
• Registered for the IOSS if importing goods worth EUR 150 or less
• Correct VAT rates applied by destination country
• Structured electronic invoicing for Belgian B2B transactions
• Mandatory mentions present on invoices
• OSS/IOSS returns filed on time
• Sales data kept for 10 years (OSS obligation)
• Customer VAT numbers checked for B2B sales (VIES)
• DAC7 compliance if you sell via platforms

Conclusion

E-commerce VAT compliance has become a complex but unavoidable exercise. The OSS and IOSS one-stop shops certainly simplify the administrative formalities, but they demand rigour in calculating rates, tracking thresholds and filing returns. Automation through specialised tools is key for sellers with significant volumes. For small e-retailers, good invoicing software combined with advice from a specialist accountant forms the basis of stress-free compliance. Remember: the FPS Finance has access to platform data via DAC7 and can cross-reference this information with your returns. Transparency and compliance remain the best strategy.