On 22 October 2026, the Belgian Chamber of Representatives (lower house of parliament) approved the 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 facilita…
