Belgium Approves Draft Law for Partial Transposition of ViDA Directive

The Belgian Council of Ministers has approved a preliminary draft law to amend the VAT Code. This legislative step aims to partially implement the EU’s VAT in the Digital Age (ViDA) Directive 2025/516, adopted on March 11, 2025.

Scope of the Proposed Legislation

The approved measure specifically focuses on transposing two distinct sections of the ViDA framework:

• Pillar 2 – Platform Economy: The draft incorporates Article 2 of the directive, which updates and clarifies the VAT regulations previously established by the 2017 and 2019 e-commerce directives regarding cross-border services and the distance sales of goods.
• Pillar 3 – Single VAT Registration: The legislation addresses Article 4 of the directive, which repeals two specific provisions of the VAT Directive concerning documentary and reporting obligations under the call-off stock regime.

Implementation Timeline

In alignment with the phased rollout of the ViDA initiative, the draft law specifies application dates of January 1, 2027, and July 1, 2029. The repeals of the call-off stock regime rules will officially take effect on July 1, 2029.

The proposed text has now been forwarded to the Council of State for an official opinion before it advances further through the standard legislative procedure.

Future Digital Reporting Requirements

A subsequent wave of transposition will be necessary to implement Pillar 1, which governs Digital Reporting Requirements (DRR). Consequently, Belgian businesses should anticipate separate, forthcoming legislation establishing the country’s mandatory e-invoicing and DRR framework ahead of the 2030 deadline.

There’s more you should know about e-invoicing in Belgium – learn more about the new and upcoming regulations.