VAT Royal Decree for E-Commerce

The Belgian Tax Authorities published the VAT Royal Decree which partially transposes the relevant EU Directives on E-Commerce and contains also amendments to the requirements for VAT registration via fiscal representatives. The earlier released draft Decree (see our news item) received a positive advice from the Council of State and the final text will be published in the Belgian Official Gazette shortly. Considering the importance of this Decree and its effective date of 1 July 2021 (subject to exceptions), the Tax Authorities released now the final text. This text generally corresponds with the earlier released draft Decree and can be accessed via the website of the Belgian Tax Authorities here in NL / FR.