Belgium Considers Joint VAT Liabilities for B2C Marketplaces in 2024

• Belgium is considering making digital platforms and marketplaces jointly and severally liable for their third-party sellers’ B2C transactions.
• This proposal could take effect from 1 January 2024.
• The country would impose due diligence requirements on facilitating intermediaries, such as validating VAT numbers and ensuring compliance by online merchants selling to Belgian consumers.
• The marketplace would only be liable if it was shown to be negligent in undertaking basic checks on the sellers on its platform.
• These liabilities would only apply to sales not affected by the 2021 e-commerce package rules.
• The EU ViDA package may extend the deemed supplier VAT obligations to more marketplace transactions from 2025.
• Belgium is following the examples of Italy, France, and Germany in imposing marketplace reporting requirements.

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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