Belgium proposes ViDA VAT reforms with OSS expansion and call-off stock phase-out
Belgium has proposed amendments to implement EU Directive 2025/516 from 2027. The bill expands One-Stop-Shop access for utilities and updates platform supplier rules. It phases out the call-off stock regime by 2029.
Belgium’s Minister of Finance submitted draft bill DOC 56 1718/001 on 10 September 2026 to transpose key ViDA measures. The reforms expand OSS access for utilities and clarify platform liability rules. They also end the call-off stock regime by 1 July 2029.
Belgium has proposed amendments to implement the European Union’s VAT in the Digital Age (ViDA) framework. Most changes take effect on 1 January 2027. The Belgian government submitted draft bill DOC 56 1718/001 to Parliament on 10 September 2026. The bill partly transposes EU Directive 2025/516, adopted on 11 March 2025.
Call-off stock regime ends
The current call-off stock regime lets businesses move goods to another EU Member State without immediate VAT registration there. Under the proposal, suppliers can initiate new transfers only until 30 June 2028. Goods already transferred by that date remain subject to old rules for 12 months, creating a run-off period that ends 30 June 2029.
The call-off stock regime is formally repealed on 1 July 2029, once the run-off expires. A new One-Stop-Shop (OSS) simplification scheme under Directive 2025/516 replaces it from 1 July 2028.
Platform suppliers and distance sales
The bill expands when online marketplaces are treated as actual suppliers. The deemed supplier rule now also covers intra-EU sales by non-EU suppliers to certain taxable persons and non-taxable legal entities. Distance sales to Belgium follow destination taxation, with one exception. Suppliers established in only one other EU Member State may tax sales in their home country below a EUR 10,000 annual threshold. Only goods shipped from the home state count toward the threshold.
Suppliers already registered under the Union OSS scheme are automatically presumed to have chosen destination taxation.
Expanded OSS access and SME restrictions
From 1 January 2027 through 30 June 2028, cross-border supplies of gas, electricity, heating and cooling to non-taxable persons qualify for OSS treatment. This temporary extension expires when utilities integrate into the broader ViDA OSS framework on 1 July 2028.
Small businesses using the SME VAT exemption cannot simultaneously access the Import One-Stop-Shop (IOSS). Those wishing to use IOSS must formally withdraw from the SME exemption scheme first.
Non-EU service providers using the Non-Union OSS no longer need to prove clients reside in the EU. It is sufficient that the service qualifies as EU-located for VAT purposes. Registration for Non-Union OSS and IOSS now requires an email address and company website if available.