The Belgian Chamber of Representatives accepted Bill No. 56K1718001 for consideration on Sept. 10. The bill would partially transpose Directive 2025/516/EU on VAT in the digital age (ViDA).
The bill includes several VAT changes:
- It would clarify VAT rules for cross-border B2C transactions, including digital services and distance sales of goods.
- It would repeal reporting and documentation rules for the special consignment stock regime from July 1, 2029. The regime would also be phased out for goods transferred after June 30, 2028.
- It would incorporate One-Stop-Shop (OSS) rules and VAT chargeability rules for supplies of goods under the special regime for transfers of own goods.
- It would extend the regime for supplies of gas, electricity, heating and cooling through networks until June 30, 2028, instead of Jan. 1, 2027.
- It would expand deemed supplier rules for digital platforms facilitating specified intra-Community supplies by non-EU taxpayers.
The bill would generally enter into force on Jan. 1, 2027.
Source: dekamer.be
