Belgium E-commerce VAT Guide

Union OSS (One-Stop Shop)

• What it is: The Union OSS (One-Stop Shop) allows a Belgian e-commerce business to declare and pay VAT on cross-border B2C sales of goods (intra-EU distance sales) and B2C digital services through a single Belgian portal. Without the OSS, the business would have to register for VAT in each EU country where it makes sales. The OSS is available to: (a) Belgian businesses selling goods to consumers in other EU countries, (b) Belgian businesses supplying digital services to consumers in other EU countries (the "mini one-stop shop" / MOSS — now merged into the Union OSS).
• Threshold: The Union OSS is mandatory if the value of cross-border B2C sales (goods + digital services) exceeds €10,000 per year. Below €10,000, the business can charge Belgian VAT (21%) regardless of the customer's country (the "origin principle"). Above €10,000, the business must charge the VAT rate of the destination country (e.g., 20% for France, 22% for Italy, 27% for Hungary).
• Filing: The OSS return is filed quarterly (by the end of the month following the quarter). The return reports total sales per EU country, the VAT due per country, and the total VAT payable. The VAT is paid to Belgium (the FOD Financiën), which then distributes the amounts to the respective EU countries. The OSS is available on the MyMinfin portal.

Import OSS (IOSS)

• What it is: The Import OSS (IOSS) applies to B2C sales of imported goods (from outside the EU) with a value ≤€150. The seller can collect and remit VAT at the point of sale — the consumer pays VAT at checkout (at the rate of the destination country). Goods sold via IOSS are exempt from import VAT at the border — no customs clearance VAT procedures. The IOSS simplifies cross-border e-commerce for non-EU sellers selling to Belgian (and other EU) consumers.
• Registration: The IOSS is available to: (a) Belgian businesses that import goods from outside the EU and sell B2C in Belgium (or other EU countries), (b) non-EU sellers who sell to EU consumers (the "IOSS registration" for non-EU sellers). The non-EU seller must appoint a fiscal representative in the EU (Belgium or another EU country) to register for the IOSS. The IOSS return is filed monthly.
• Marketplace liability: Online marketplaces (Amazon, Bol.com, Etsy, Temu, AliExpress) are deemed the supplier for IOSS purposes if they facilitate the sale of imported goods ≤€150 to a consumer. The marketplace must: (a) register for the IOSS (in an EU country of its choice), (b) collect and remit VAT on the sale, (c) ensure the goods are cleared through customs under the IOSS regime. The marketplace's liability shifts the VAT obligation from the individual seller to the platform.

Marketplace Deemed Supplier Rules

• Deemed supplier (Aangemerkt als leverancier / Assimilé au fournisseur): Under EU VAT rules (art. 14a of the VAT Directive), online marketplaces (platforms) are deemed to be the supplier for VAT purposes on: (a) cross-border B2C sales of goods by non-EU sellers to EU consumers (the non-EU seller is "deemed" not to be making the supply — the platform is the supplier), (b) cross-border B2C sales of goods by any seller (EU or non-EU) where the goods are imported from outside the EU and the value is ≤€150, (c) domestic B2C sales of goods within Belgium where the underlying seller is a non-registered or non-EU seller.
• Impact on Belgian platforms: Belgian marketplaces (e.g., Bol.com, Vente-Exclusive, 2ehands) must register for the OSS/IOSS as deemed suppliers for qualifying sales. The platform must collect the VAT from the consumer and remit it via the appropriate OSS/IOSS portal. The underlying seller (the third-party merchant) does not charge VAT to the platform — the platform accounts for the VAT itself.

Digital Services — Place of Supply

• B2C digital services: For cross-border B2C digital services (e-books, software downloads, streaming, online courses, cloud services, website hosting, data storage), the place of supply is the customer's country. The Belgian supplier must charge VAT at the rate of the customer's country. The Union OSS (above €10K) or direct VAT registration in each country (below €10K) is used.
• Verification of customer location: The supplier must obtain two pieces of non-contradictory evidence of the customer's location: (a) billing address, (b) IP address, (c) bank details, (d) SIM card country code, (e) location of fixed landline phone, (f) customer's self-declaration. The evidence must be retained for 10 years.

Small Business Exemption for E-commerce

• KOR (Kleine ondernemingsregeling / Franchise de TVA): E-commerce businesses with annual turnover below €25,000 can use the KOR — no VAT charged to customers, no VAT returns, but no input VAT recovery. The KOR is available to both Belgian and non-Belgian e-commerce businesses. For cross-border e-commerce, the KOR does NOT exempt the business from the OSS obligation if the OSS threshold (€10,000) is exceeded — the business must register for the OSS and charge the destination country's VAT.

For related reading, see our VAT/BTW Guide →, VAT International Trade Guide →, and Starting a Business Guide →.