Belgium confirms 2015 B2C e-services, broadcasting and telecoms rules

Thu 23rd Oct 2014

The Belgian Ministry of Finance has issued new guidance this month to help providers of B2C digital services understand 2015 place of supply rules. The new rules affect the place of supply on electronic, broadcast and telecoms services to consumers from 1 January 2015.

The issues confirmed by the Belgian authorities include:

  1. The place of supply will be where the consumer is located. Guidance on the location of consumers for 2015 e-services can be reviewed here.
  2. Companies (Belgian and non-EU companies) may register with the Belgian Mini One-Stop-Shop MOSS portal, which includes a single electronic filing on a quarterly basis. Companies will also be able to make a single electronic payment covering the VAT charged in all other countries. It is not possible to declare Belgian VAT charged to locals – this instead should be done through the normal VAT filings process.
  3. Lastly, the Belgian authorities confirmed that MOSS registered providers may not report on any particular country if they already have a permanent establishment there.