Belgium published the Law of 25 October 2026 in the Official Gazette on 30 October 2026, which provides for the implementation of certain measures of the ViDA (VAT in the Digital Age) package as per Council Directive (EU) 2025/516. As previously reported, 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…