Belgium Approves First ViDA VAT Bill: What Changes for E-Commerce and Retailers?

Belgium's parliament approved its first legislation implementing parts of the EU VAT in the Digital Age reform on October 22, 2026. The measures mainly affect e-commerce, distance sales, and One Stop Shop VAT procedures from January 2027, while broader digital reporting and registration reforms will follow.

Belgium has taken its first legislative step toward implementing the European Union's VAT in the Digital Age (ViDA) reform. On October 22, 2026, the Belgian Chamber of Representatives approved Bill 56 1718, partially transposing Council Directive (EU) 2025/516 into national VAT legislation.

The bill received 100 votes in favor, none against, and 30 abstentions. Following parliamentary approval, it was submitted for royal assent. Its provisions are scheduled to apply mainly from January 1, 2027, with certain changes taking effect in July 2029.

For retailers, e-commerce businesses, and VAT software providers, the legislation primarily concerns existing VAT procedures rather than new fiscalization requirements. Broader ViDA reforms covering digital reporting, online platforms, and Single VAT Registration will follow.

The legislation updates Belgium's VAT Code to align with the first phase of ViDA, particularly the One Stop Shop (OSS) arrangements used for cross-border sales.

One amendment concerns the existing €10,000 threshold for intra-EU distance sales and certain services. The changes clarify how the threshold applies to businesses making cross-border supplies without increasing or replacing it.

The bill also modifies the interaction between OSS registration and VAT treatment. Businesses registered under relevant special schemes are deemed to have exercised certain options concerning the place of taxation.

Another change concerns when VAT becomes chargeable for supplies covered by specified OSS arrangements. Under the proposed provisions, VAT becomes chargeable when payment is received, to the extent of the amount received, for qualifying transactions.

For e-commerce businesses accepting advance payments, this requires VAT treatment to correspond to the applicable transaction and scheme.

Further amendments address non-Union and Union OSS arrangements, electronic marketplaces, and the relationship between OSS and the VAT exemption scheme for small businesses.

These are adjustments to existing VAT procedures rather than new general requirements for Point-of-Sale (POS) systems or fiscal devices.

The legislation also prepares for the withdrawal of the existing EU call-off stock VAT simplification.

Under current rules, qualifying businesses can transfer goods to another Member State for a known customer without immediately triggering the VAT consequences normally associated with transfers of their own goods.

The ViDA Directive establishes two deadlines:

June 30, 2028: Final date for initiating new transfers under the existing call-off stock simplification.

June 30, 2029: Remaining transitional arrangements cease to apply.

The Belgian bill incorporates these changes, including the termination of relevant national provisions.

Retailers operating cross-border warehouses or distributing stock between EU countries should review inventory transfer arrangements and associated VAT treatment.

The reform connects with the broader Single VAT Registration framework, which will introduce an expanded OSS arrangement for certain transfers of own goods.

Which major ViDA reforms are still to come?

The Belgian legislation does not implement the entire ViDA package, which consists of three components: Single VAT Registration, Platform Economy rules and Digital Reporting Requirements.

Several implementation stages remain:

July 1, 2028 – Single VAT Registration (SVR)

OSS will expand to cover additional transactions, including certain transfers of own goods. Mandatory reverse charge arrangements for qualifying supplies by non-established businesses are intended to reduce multiple VAT registrations.

July 1, 2028 – Platform Economy

Platforms facilitating short-term accommodation rentals and passenger transport by road will face new deemed-supplier VAT rules in specified circumstances. Member States may postpone these measures until January 1, 2030.

July 1, 2030 – Digital Reporting Requirements (DRR)

Structured e-invoicing and transaction-level digital reporting will become mandatory for relevant intra-EU B2B transactions.

The October Belgian bill does not introduce these later obligations. Further national implementation measures will be necessary.

How does this affect retailers and software providers?

Belgium introduced mandatory structured domestic B2B e-invoicing on January 1, 2026. That obligation remains separate from the new ViDA legislation and the EU-wide cross-border reporting requirements scheduled for 2030.

Belgium is also preparing domestic near-real-time E-reporting, envisaged for 2028. However, this is a separate legislative initiative whose precise implementation requirements are not established by the October bill.

For e-commerce retailers, the immediate consideration is whether VAT calculation and reporting systems correctly handle distance sales, OSS registrations, Advance Payments and marketplace transactions.

ERP, accounting, and e-invoicing providers may need to review VAT logic and reporting configurations. Retailers operating warehouses across multiple EU countries should assess future stock transfer treatment.

The October legislation does not establish new POS certification requirements, fiscal receipt formats, or transaction-by-transaction reporting obligations for domestic retail sales.

What should affected businesses prepare for?

Retailers and e-commerce businesses should review their OSS arrangements and confirm whether the January 2027 amendments affect VAT determination and payment procedures.

Businesses using call-off stock should identify arrangements affected by the 2028 and 2029 deadlines and prepare for the future Single VAT Registration framework.

Software providers should distinguish immediate technical changes from requirements scheduled for 2028 and 2030 when planning VAT, E-Invoicing and E-Reporting functionality.

Businesses should also monitor the publication of the approved Belgian legislation and subsequent implementing measures.

From a retail compliance perspective, the main challenge is coordinating VAT reforms with different implementation dates and scopes. The first Belgian ViDA measures mainly concern existing tax procedures, while later phases may require broader changes to cross-border invoicing, reporting and inventory management. Treating these reforms separately can help businesses avoid implementing requirements before they apply.

The principal legal sources and supporting references are: Belgian Chamber of Representatives – Bill 56 1718/003:https://www.dekamer.be/FLWB/PDF/56/1718/56K1718003.pdf, Belgian Chamber of Representatives – Parliamentary Proceedings, October 22, 2026:

https://www.dekamer.be/doc/PCRI/html/56/ip146x.html

,European Union – Council Directive (EU) 2025/516 on VAT Rules for the Digital Age:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202500516

, European Commission – VAT in the Digital Age: Implementation Timeline and Reforms:
https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en

, Belgian Federal Government – Structured Electronic Invoices Between Companies Are Compulsory Since 2026: https://einvoice.belgium.be/en/article/structured-electronic-invoices-between-companies-are-compulsory-202

6,Belgian Federal Government – Genera Questions About E-Reporting: https://einvoice.belgium.be/en/FAQ/general-questions-about-e-reporting

Tara Nedeljković, Team Lead of Legal Consultants at Fiscal Solutions

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