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EU Belgian Presidency commits to EU ViDA & customs reforms

Belgium assumes Presidency of Council of EU Jan 2024 committing to progress VAT in the Digital Age, Customs reforms and direct tax work

Belgium will take-up the rotating Presidency of the Council of the European Union on 1 January 2024 for six months. Belgium is following Sweden.

Belgium has committed to three main streams of tax and customs work during its presidency, including:

  1. Completion of VAT in the Digital Age negotiations – seeking a final compromise on the three pillars of reforms to the EU VAT regime. In particular, seeking agreement on pillar 1, Digital Reporting Requirements, which has already been delayed from 2028 to 2030 or later.
  2. Progressing the modernisation and digitalisation of the EU Customs regime. From 2028, there will be a single EU Customs Authority, central database, simplified customs calculations and withdrawal of complex customs declarations. It also features 5 VAT reforms in 2028.
  3. On direct taxation, Belgium will coordinate progress on the following initiatives:
    • implementation of OECD Pillars One and Two reforms;
    • Business in Europe Framework for Income Taxation (BEFIT) package;
    • explore the usefulness of more unified tax rules in other fields over the longer term, such as in relation to mobile workers; and
    • implementation of the Unshell Directive and back the Survey on the Access to Finance of Enterprises (SAFE) initiative.

EU VAT reforms

Reform (click for details) Update
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2030? Digital Reporting Requirements and e-invoicing harmonisation Delayed from 2028
Structured e-invoices supercede paper invoices Delayed from 2028
EC Sales lists replaced by Digital Reporting Requirements Delayed from 2028
2028 EU Customs reforms Published May 2023
€150 import consignment threshold removed Published May 2023
2026 DAC8 harmonised crypto asset reporting Approved May 2023
2025 Single VAT Registration in the EU - extension of OSS Potential delay to 2026
Marketplace deemed supplier extended to EU sellers Potential delay to 2026
Proposal for VAT treatment of the platform economy Potential delay to 2026
EU IOSS mandated for marketplaces Potential delay to 2026
Call-off stock VAT simplification ends Potential delay to 2026
Harmonisation of B2B Reverse Charge rules Potential delay to 2026
VAT registration thresholds equivalence foreign businesses On track
Virtual events VAT rule changes Agreed
2024 Payment providers' seller transaction reporting and bookkeeping obligations On track
Financial Services VAT exemption reform proposals Consultation complete; proposal 2023
Tour operator margin scheme VAT reforms EC undertaking fresh review
2023 DAC 7 - marketplace reporting harmonisation On track
2022 IOSS reforms to prevent double taxation Proposals early 2022
EU reduced VAT rate freedoms Enter into force 6 April 2022
VAT in the Digital Age proposals Published Dec 2022
EU DAC8 cryptocurrency tax reporting proposals Published Dec 2022
VAT Gap Initiative Q3 2022
EU Definitive VAT System On hold
2021 One-Stop-Shop (OSS) single EU VAT return In effect since 1 July 2021
Ending €22 import VAT exemption; new IOSS return In effect since 1 July 2021
Marketplace deemed supplier EU VAT reforms In effect since 1 July 2021
2020 EU four Quick Fixes for VAT In effect
Tax authorities anti-VAT fraud cooperation In effect
Tax Action Plan - 25 VAT and other tax reforms roadmap See 'VAT in the Digital Age' and others
2019 Simplification of e-services VAT compliance and thresholds In effect
Single and multi-use vouchers In effect
2018 Lower e-book and publications VAT rates In effect, although not all EU states have adopted the option

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