The Belgian Chamber of Representatives (lower house of parliament) is considering a draft law to implement certain measures of the ViDA (VAT in the Digital Age) package as per Council Directive (EU) 2025/516. This includes clarifications and improvements to existing VAT rules for cross-border B2C e-commerce (distance sales of goods and electronic services) with effect from 1 January 2027:
- The deemed supplier rule for electronic interfaces (e.g., online marketplaces) that facilitate intra-c…