Belgium publishes its ViDA VAT law of 25 October 2026 in the Moniteur belge, in force from 1 January 2027

What changed in detail

Belgium’s Law of 25 October 2026 amending the VAT Code with regard to the VAT rules adapted to the digital age was published in the Moniteur belge / Belgisch Staatsblad on 30 October 2026, at page 58426. The law is a partial transposition of Council Directive (EU) 2025/516, the VAT in the Digital Age (ViDA) package.

The law enters into force on 1 January 2027. From that date it covers:

• changes to the scope of the One-Stop Shop (OSS);
• the deemed-supplier rules for electronic interfaces (platforms); and
• a limit restricting the call-off stock regime to goods dispatched by 30 June 2028.

Articles 9 and 10 of the law, which repeal the call-off stock listing and register requirements, apply from 1 July 2029.

Publication completes the parliamentary stage recorded for bill DOC 56 1718 adopted by the Chamber.

What it means

The ViDA platform and OSS changes are now Belgian law with a fixed start date, so the planning horizon for 1 January 2027 is about two months. Platforms should confirm whether the deemed-supplier rules make them the supplier for VAT purposes on the transactions they facilitate, and OSS users should check how the scope change affects what they declare through the scheme.

The call-off stock change is easy to misread as a 2029 matter. The narrowing to goods dispatched by 30 June 2028 applies under the law from 1 January 2027; only the repeal of the listing and register requirements waits until 1 July 2029. Businesses using call-off stock arrangements into or out of Belgium should plan for the regime ending for new dispatches after mid-2028.