Belgium · Proposed legislation
Belgian Chamber adopts ViDA bill on VAT platforms and one-stop shops
On 22 October 2026, Belgium’s Chamber adopted Bill 56 1718 on VAT in the Digital Age and submitted it for royal sanction. Its proposed VAT Code amendments cover platforms, cross-border sales and one-stop-shop rules; parliamentary adoption is not confirmation of enactment.
- Official document:
- Bill56 1718, adoptedtext1718/004 incorporating1718/003; VATCodearticles12ter,13bis,15,17,21bis,22bis,53sexies,54bis,58ter–58quinquies
- Development date:
- 2026-10-22
Document 1718/004 expressly adopts the committee text in 1718/003 unchanged. Article 2 describes partial implementation of Directive (EU) 2025/516. Article 14 proposes a general start on 1 January 2027, with the reporting repeals in articles 9 and 10 deferred to 1 July 2029. These are proposed commencement dates, not filing deadlines.[1][2]
Platforms and cross-border sales
Article 4 would replace VAT Code article 13bis(2), treating an electronic interface facilitating specified intra-EU goods supplies by a non-EU-established seller as receiving and supplying those goods itself. Articles 5 and 7 refine the €10,000 place-of-supply exception around dispatch from the supplier’s relevant Member State, counting the specified cross-border sales and services in both the current and preceding calendar years. Registration for the relevant Union one-stop-shop regime would deem the destination-taxation option exercised.[2]
Articles 6 and 8 would make VAT chargeable on receipt of payment, to the amount received, for the specified eligible one-stop-shop supplies. This changes chargeability, not by itself the date for remitting a return balance. Articles 11–13 also adjust special-scheme eligibility and electronic contact details, provide a temporary energy-supply deeming rule ending on 30 June 2028, and exclude specified small-business-exempt taxpayers from the import scheme.[2]
Stock arrangements and reporting
Article 3 would restrict the call-off-stock provision to dispatches by 30 June 2028 and end VAT Code article 12ter on 30 June 2029. Articles 9 and 10 would repeal article 53sexies(1)(4) and the third and fourth paragraphs of article 54bis(1). Groups should identify affected stock movements, platform roles and special-scheme registrations, while retaining current compliance processes until enactment and the applicable commencement conditions are confirmed.[2]
Official sources
- [1] Bill56 1718/004: plenary-adopted text
Belgian Chamber of Representatives · Document date: 2026-10-22
Complete2pagePDF read and visually checked: p1adopted22October/submittedroyalsanction; p2expressidentitywith1718/003. LawfulHTTP200download afterwebparserfailure; no claimlaterassent/Gazette verified.
- [2] Bill56 1718/003: committee-adopted operative text
Belgian Chamber of Representatives · Document date: 2026-10-02
Entire8pagePDF operativearticles1–14 read; pp3–5 arts2–7 directive,stock,platform,originthreshold/OSSrules; pp5–6 arts6–10 chargeability/reportingrepeals; pp7–8 arts11–14 specialschemes,energyexpiry andsplitcommencement. Alloperativepages visuallychecked byworker; parent readfulltext including separatelyrecoveredpp4–5. Lateststage derivesfrom004,not2Octcommittee date.