Belgium: Joint VAT liability for electronic interfaces
A law introducing joint value added tax (VAT) liability for electronic interfaces adopted and effective 1 January 2024
Joint VAT liability for electronic interfaces
A law introducing joint value added tax (VAT) liability for electronic interfaces, even when they are not deemed suppliers, was adopted on 16 November 2023 and is effective 1 January 2024.
The new joint liability regime can only be invoked when the VAT authorities demonstrate that the electronic interface is not acting in good faith or has committed an error or negligence, and in this regard provides two specific minimum due diligence obligations:
- The electronic interface must verify that the VAT taxable supplier has a valid VAT identification number before facilitating the sales and at least once per calendar year.
- When contacted by the VAT authorities, the electronic interface is expected to urge the supplier whose supplies are being facilitated to correctly comply with VAT declaration and payment obligations. After the third communication that the VAT authorities have serious suspicions against the supplier, the electronic interface is expected to exclude the supplier from using the electronic interface without further delay.
Read a November 2023 report prepared by the KPMG member firm in Belgium
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