The Belgian Council of Ministers has approved a preliminary draft law amending the VAT Code to partially transpose ViDA Directive 2025/516 of 11 March 2025. The measure addresses two discrete sets of provisions within the directive.
The first concerns Article 2 of ViDA’s Pillar 2 Platform Economy, which refines and clarifies the VAT rules introduced by the 2017 and 2019 e-commerce directives governing cross-border services and distance sales of goods. The second concerns Article 4 (Pillar 3 Single VAT Registration), which repeals two provisions of the VAT Directive relating to the reporting and documentary obligations applicable under the call-off stock regime, with those repeals taking effect from 1 July 2029.
The draft law’s title references application dates of 1 January 2027 and 1 July 2029, consistent with ViDA’s phased implementation schedule. It has been referred to the Council of State for opinion before proceeding through the legislative process.
A further transposition wave will be required to implement Pillar 1 — Digital Reporting Requirements. Belgian businesses should therefore expect separate legislation addressing the e-invoicing and DRR framework ahead of the 2030 deadline, with material implications for invoicing systems.
For future updates on Belgium and similar developments in other countries, follow our Regulatory Analysis page.
