Belgium implements further ViDA measures and e-reporting: key VAT changes for businesses

What changes under the adopted ViDA legislation?

The adopted legislation forms part of Belgium's implementation of the European ViDA framework, which aims to modernise the EU VAT system in response to the increased digitalisation of the economy.Several areas deserve particular attention.
 

Cross-border B2C transactions and OSS

The legislation introduces changes relevant to the One Stop Shop (OSS) and cross-border B2C transactions. OSS enables businesses making qualifying cross-border supplies to consumers to report and pay VAT due in different EU Member States through one Member State. The ViDA reforms further develop this framework as part of the EU's objective to reduce the need for multiple VAT registrations. Businesses making cross-border B2C supplies should therefore review how the new rules affect their existing VAT determination and reporting processes. This is particularly relevant for e-commerce companies, retailers and international businesses selling directly to consumers across the EU.
 

E-commerce and digital platforms

The reforms are also relevant for online marketplaces and other electronic interfaces. Under EU VAT rules, a digital platform can in certain circumstances be treated as the supplier for VAT purposes when it facilitates an underlying transaction. Such rules can result in the platform itself becoming responsible for VAT collection and reporting. Businesses operating or using online marketplaces should therefore examine whether the evolving ViDA rules affect their role in the transaction chain, invoicing processes and VAT obligations.
 

Cross-border movements of goods

The ViDA changes are particularly relevant for companies that move their own goods between EU Member States. Manufacturers and distributors commonly hold stock close to their customers through call-off stock, consignment stock or other warehouse arrangements. The VAT treatment of these movements can determine whether a business needs to register for VAT in another Member State. Businesses should therefore map their current cross-border inventory arrangements against the ViDA implementation timetable and determine whether their existing VAT structure remains appropriate.
 

Practical impact for businesses

The adopted legislation should be considered as part of the broader transformation of EU VAT compliance rather than as a standalone Belgian change. Businesses with significant EU activities should assess whether the ViDA changes affect:

• their existing OSS/IOSS arrangements;
• cross-border B2C sales;
• digital platform transactions;
• EU stock and warehouse arrangements;
• VAT registrations in other Member States;
• invoicing processes;
• VAT configuration in ERP systems; and
• VAT master data and reporting processes.

What should businesses do?

Businesses potentially affected by the adopted ViDA measures should consider taking the following steps:

• Map relevant cross-border transactions, including OSS/IOSS sales, platform transactions and EU stock movements.
• Review existing VAT registrations and determine whether changes to current arrangements may become possible or necessary.
• Identify call-off stock and consignment stock arrangements and assess these against the ViDA implementation timetable.
• Review ERP VAT determination and invoicing processes to identify areas requiring modification.
• Assess VAT master data and controls, particularly for businesses processing high volumes of EU transactions.

The phased implementation gives businesses an opportunity to prepare, but companies with complex European supply chains should start assessing their position well before the relevant provisions become applicable.
 

What comes next? Belgium proposes electronic VAT reporting

Belgium is also preparing the next stage of its VAT digitalisation programme. On 27 October 2026, the government submitted a new legislative proposal, introducing mandatory electronic reporting of invoice data and the abolition of the annual VAT customer listing for taxpayers covered by the new reporting requirement. The proposal is currently undergoing the legislative process. The government's explanation envisages near-real-time electronic reporting of mandatory invoice data by suppliers or service providers and their counterparties. The objective is to give the tax administration more timely information for risk analysis, fraud detection and VAT audits. If adopted, this would further increase the importance of accurate transactional VAT data. Businesses should therefore keep the proposal on their radar.
 

Preparing for a more digital VAT environment

The adopted ViDA legislation is another step towards a VAT system in which digital processes play an increasingly important role. For businesses operating across the EU, the immediate priority should be to identify how the new rules affect cross-border sales, platforms, stock movements and existing VAT registrations. At the same time, the pending Belgian electronic-reporting proposal demonstrates why VAT technology and data quality are becoming increasingly important. BDO can assist businesses with ViDA impact assessments, OSS/IOSS reviews, cross-border supply-chain analyses, e-invoicing and e-reporting readiness assessments, and reviews of ERP VAT determination and master data.

Contact

Do you have any questions or remarks? Our VAT experts are ready to support you:

• Brigitte Braeckmans
• Erwin Boumans
• Pascal Dauw