Belgium – VAT in the Digital Age(ViDA) Directive Adopted by the Council of Ministers 

On the proposal of the Minister of Finance, the Council of Ministers approved a preliminary draft law(that transposes part of the ViDA Directive) that amends the Value Added Tax Code. The approved preliminary draft law is focused on the transposition of Articles 2 and 4 from the ViDa Directive into national legislation. 

Article 2 of the ViDA Directive incorporates much-needed clarifications introduced previously by different EU Directives, concerning certain VAT obligations relating to the supply of services and distance sales of goods. The principal purpose of Article 2 of the ViDA Directive is to clarify the OSS requirements and functionalities; clarify and expand the applicability of deemed supplier rules for digital platforms. 

Article 2 should come into effect by January 1, 2027. 

Article 4 of the ViDA Directive mandates the abolishment of the call-off stock reporting obligation. This amendment will significantly reduce the administrative and compliance burden for vendors that move their own stock through different EU warehouses. 

Article 4 from the ViDA directive is scheduled to enter fully into effect by July, 2029. 

Effect 

Belgium is moving forward with the implementation of the ViDA directive into national law. The first steps have been taken. Soon, the DRR and E-invoicing provisions will follow.