Belgium MOF Announces Open Registration for VAT One-Stop-Shop Regime

The Belgian Federal Public Service-Finance April 1 announced open registration for the VAT One-Stop-Shop regime, beginning July 1. Taxpayers can register under the regime if they: 1) provide telecommunications, broadcasting, or electronic services to non-taxable entities in EU countries; 2) provide other business-to-consumer (B2C) services; 3) carry out intra-community distance sales of goods; 4) make specific domestic deliveries of goods; or 5) carry out distance sales of goods imported from non-EU countries and have intrinsic values under 150 euros (US$177). [Belgium, Federal Public Service-Finance, 04/01/21]

Reference:
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