Belgium: Additional VAT amendments

One proposed measure would aim to clarify the place of supply for remote (distance) sales of cross-border B2C e-commerce activities

Proposed changes to the value added tax (VAT) law

Proposed changes to the value added tax (VAT) law were submitted to the Belgian Parliament in late October 2021. Read TaxNewsFlash

Additional VAT amendments were recently proposed. One proposed measure would aim to clarify the place of supply for remote (distance) sales of cross-border business-to-consumer (B2C) e-commerce activities.

The additional amendments concern the following proposals:

  • Reduced VAT rate of 6% for household consumption of gas and electricity
  • Extension of reduced VAT rate of 6% for facemasks and hydroalcoholic gels
  • Simplified administrative rules regarding the reduced VAT rate of 6% for work concerning immovable property and a proposed extension of the reduced VAT rate for work on private dwellings for disabled person
  • New provisions regarding the place of supply for remote (distance) sales of imported goods, to transpose EU measures into Belgian tax law and to address “loopholes” for cross-border B2C e-commerce activities

Read a December 2021 report prepared by the KPMG member firm in Belgium

 

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