From July 1, new VAT rules for e-commerce
Do you sell through your webshop or marketplaces (such as Amazon or bol.com) also to foreign consumers in the EU?
Online you can easily reach millions of customers, which creates new opportunities for your e-business.
At the same time, this brings additional VAT administration with it and the competition from cheap webshops from outside the European Union high. For this reason, on July 1 new rules go into effect for cross-border e-commerce.
Onderstaande New European VAT directive has no impact on your webshop or sales on marketplaces if you only deliver to Belgian individuals. 
2 important changes:
Selling within EU
Current rules:
If you sell today as a Belgian entrepreneur to customers in other EU member states, you come into contact with different VAT regimes.
For B2C e-commerce now each member state individually determines the annual turnover threshold.
Deze waarde varieert from 35,000 euros to 100,000 euros, excl.
VAT.
If you generate more turnover in a country than the specified limit, then a local VAT number with corresponding returns and payments is required.
As long as you below that limit sits, by default the Belgian VAT applicable.
Adjustment as of July 1, 2021:
On July 1, individual thresholds will be replaced by one overarching threshold of 10,000 euros excl.
VAT applicable to all B2C intra-EU distance sales together.
Aangezien de new frontier for total foreign sales within the EU is much lower, companies will have to pay foreign VAT more quickly than before.
Above this limit, you have to charge local VAT rates of the end customer instead of Belgian VAT.
On web shops it is mandatory to show prices including VAT when selling to consumers.
For non-Belgian customers, you can then choose to show them the local VAT immediately or show the price incl.
Belgian VAT.
In the latter case, you take the VAT difference into account when completing the order.
To simplify the remittance of foreign VAT due, the One Stop Shop(OSS). launched.
Thanks to the one-stop shop intra-community VAT can be collected on a quarterly be remitted via a centralized VAT declaration and local registrations and declarations become unnecessary.
The Belgian declaration will then show the sales per member state with corresponding VAT.
Companies in our country can submit this OSS declaration via the Intervat portal.
Read more about this at the website of the FPS Finance.
De Belgische btw-administratie is dan verantwoordelijk voor de doorstorting van de buitenlandse btw aan de betrokken lidstaten.
Import from outside EU
Another important change taking effect from July 1 is the regulations regarding import of goods outside the EU.
Goedkope webshops, vaak Chinese webshops, genieten momenteel van een btw-vrijstelling voor goederen met een totale waarde tot 22 euros.
Voor zendingen met hogere waarde dient de klant de verschuldigde btw te betalen op het moment de levering, wat vaak voor onaangename verrassingen zorgt.
Because this VAT exemption unfair competition causes, this advantage for foreign e-commerce players is eliminated.
Thus, the European Commission wants to create a level playing field by Impose VAT on every sale to consumers in the EU.
Deze aanpassing is vooral belangrijk voor niet-EU webshops, Europese marktplaatsen met verkopers van buiten de EU en dropshipping.
For non-EU sellers, a simplified system will also come into effect to deduct VAT on online sales with a maximum value of 150 euros comply.
They can use Import One Stop Shop(IOSS)..
De invoer zelf wordt vrijgesteld van btw en de btw van verkopen op afstand komt in een gecentraliseerde monthly IOSS declaration justified.
Are the imported goods sold on a marketplace instead of your own webshop?
If in that case the value is less than 150 euros, the marketplace is responsible for collecting and remitting the VAT.
Do you sell to customers in the UK and worldwide yourself? In this article on exporting, you will find more information about selling outside the EU and the necessary customs formalities.
