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Belgium Consults On VAT One-Stop Shop

02 August 2013   (0 Comments)
Posted by: Author: Ulrika Lomas
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Author: Ulrika Lomas

The Belgian tax authority has launched a public consultation on the new reporting regime that is to be implemented in anticipation of the change at European Union level of place of supply rules concerning telecommunications, broadcasting and electronic services, real estate services and the distribution of tickets for entry to cultural, artistic, sporting, scientific, educational, entertainment and similar events from January 1, 2015.

Regulation No. 282/2011, which has been transposed into Belgian law, provides that these services should, in general, be taxed at the place where the customer is established or resides. Currently, these services are taxed at the place where the supplier is established.

The consultation, which will conclude on August 31, 2013, concerns a new reporting regime that seeks to limit the administrative burden of the change by allowing traders to declare and pay VAT due in other member states via an online portal in a single return, the so-called one-stop shop for VAT.

The European Commission intends to publish an explanatory note next year to supplement guidance and clarify a number of measures to ensure compliance with the new rules.

The Belgian tax authority explained the purpose of the consultation is to allow intra-EU traders to voice their concerns and observations with regard to the one-stop shop and the place of supply change.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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