BelgiumManual

Value Added Tax in local language is "Belasting over de Toegevoegde Waarde" (BTW) – in Dutch – and "Taxe sur la Valeur Ajoutée" (TVA) – in French

Belgian distance sales. VAT on e-commerce

You can find more information about the EU wide VAT regime on distance sales in our article about this topic in our website.

These are some of the rules applicable in Belgium regarding this regime:

  • The distance sales threshold is 35,000 €. Where the total amounts of sales to Belgian customers in any 12-month period exceeds this threshold, a registration is required
  • Foreign companies may opt to register in Belgium before the threshold is exceeded.  Belgian companies may opt to register abroad if the threshold not exceeded, this option is mandatory for 2 years once the application is sent
  • When a foreign e-commerce business registers in Belgium, a compliant VAT invoice must be issued for each Belgian client.
  • Intrastat returns are due when the Intrastat threshold is exceeded.
  • VAT returns must report the sales as domestic sales only. Distance sales are not reported as intra-Community acquisitions followed by local sales
  • If goods are returned by the client, an intra-Community supply is not reported in Belgium

An ECSL return is never due on distance sales.

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