Belgium prepares for Mini One Stop Shop as portal opens 1 Oct 2014

Fri 8th Aug 2014

From the 1 January 2015, there are major changes and simplifications to the place of supply rules in the EU for providers to consumers of electronic services. From this date, VAT will be calculated and due in the country of the consumer (destination) rather than the location of the provider (origination). Read about EU B2C electronic VAT reform 2015 here.

Belgium has issued guidance for such providers in the country via a new website. Key issues are included below.  It will open its portal, InterVAT, on 1 October 2014.

Electronic B2C services

In accordance with the changes across the whole of the EU, the following services will come into the new regime:

  • Telcoms: voice and data
  • Online electronic services: download or streaming music and videos; online games; subscriptions to web services (including betting, news and dating sites)
  • Broadcasting: television and radio.

Mini One Stop Shop (MOSS)

To help simplify the whole European compliance procedure for providers (who would potentially have to VAT register and complete VAT returns in all the countries of their customers), a simplified procedure is being introduced in each 28 member state. Providers will be able to login into a national VAT portal, operated by their respective VAT authority, and file a single VAT return declaring the appropriate VAT for all countries where the provider has customers and has therefore collected VAT. The VAT office will then be responsible for forwarding the VAT on to the relevant country.

This measure is known as the Mini One Stop Shop. This recognizes that if successful, all international VAT may be reported this way eventually.

Belgium will require quarterly VAT returns in its version of the MOSS, known as InterVAT. Returns must be filed by the 20th of the month following. This will come online on 1 October 2014.