This circular deals with the VAT rules applicable from 01.07.2021 to distance sales of goods, to certain supplies of goods and to services between businesses and consumers (B2C relationship) in a cross-border context, as introduced in the context of the second part of the VAT package for e-commerce.
Quick Content
- 1. Introduction
- 2. Legislative framework
- 3. Terminology
- 4. VAT scheme for distance sales of goods imported from third territories or third countries
- 5. VAT scheme for intra-Community distance sales of goods
- 6. VAT rules applicable to certain services provided to non-taxable persons
- 7. Special arrangements
- 8. Billing Rules and Accounting Obligations
- 9. Entry into force and termination provisions
Source fisconetplus
See also
- Implementing decree transposing E-Commerce Directive
- Law to implement EU VAT E-Commerce Directive published in Official Gazette
- All other newsitems related to implementation of E-Commerce EU VAT Directive in Belgium, click HERE
