Belgium: Chamber adopts the ViDA VAT bill (DOC 56 1718), not yet law and awaiting royal assent
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Belgium as they stand today, see the Belgium guide →
- Jurisdiction
- Belgium
- Tax
- VAT
- Change type
- Registration
- Status
- Proposed
- Impact
- Plan ahead
- Announced
- 22 October 2026
- Effective
- 1 January 2027
- Authority
- Belgian Chamber of Representatives
- Systems
- ERP, Tax engine, E-commerce, Reporting
- Verified
- Fetched from official source · high confidence
Businesses making intra-EU distance sales or cross-border digital services from Belgium, and businesses using call-off stock arrangements to or from Belgium.
Configure OSS, distance-sales threshold and call-off stock handling for Belgium from 1 January 2027 once the law is published.
ERPTax engineE-commerceReporting
The Belgian Chamber of Representatives adopted in plenary on 22 October 2026 the bill amending the VAT Code on the VAT in the Digital Age rules applicable from 1 January 2027 and 1 July 2029 (DOC 56 1718). The plenary text is identical to the committee text (DOC 56 1718/003) and has been submitted to the King for royal assent. The bill partially transposes Directive (EU) 2025/516; it provides, among other things, that call-off stock transfers must be dispatched by 30 June 2028 at the latest and that article 12ter ceases to apply on 30 June 2029, and it restates the EUR 10,000 intra-EU distance-sales/digital-services threshold wording. It is not yet signed or published in the Moniteur belge.
What changed in detail
This bill is not yet law. On 22 October 2026 the Belgian Chamber of Representatives adopted in plenary the bill amending the VAT Code on the VAT rules for the digital age applicable from 1 January 2027 and 1 July 2029 (DOC 56 1718). The plenary text is identical to the text adopted by the Finance and Budget Committee (DOC 56 1718/003) and has been submitted to the King for royal assent. It has not yet been signed or published in the Moniteur belge.
The bill would partially transpose Directive (EU) 2025/516. Among other things, it would require goods moved under the call-off stock simplification in article 12ter of the VAT Code to be dispatched by 30 June 2028 at the latest, and article 12ter would cease to apply on 30 June 2029. It also restates the wording of the EUR 10,000 threshold for intra-EU distance sales of goods and cross-border digital services.
The bill provides for entry into force on 1 January 2027, with certain provisions taking effect on 1 July 2029.
What it means
Royal assent and publication are normally formalities after a Chamber vote, but until the law appears in the Moniteur belge nothing in it is binding. Businesses relying on Belgian call-off stock should plan for the 30 June 2028 dispatch cut-off and the end of the simplification in 2029. OSS and distance-sales configuration for 1 January 2027 can be prepared now and switched on once the law is published.
Proof
Le texte adopté par la séance plénière est identique au texte adopté par la commission (DOC 56 1718/003).The text adopted by the plenary session is identical to the text adopted by the committee (DOC 56 1718/003).
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