Dear colleague IGAL members,
Here is some VAT news for all members living in the European Union.
Companies which make deliveries B2C in the European Union over 10.000 euro /year.
(nothing changes for deliveries in own country).
In Belgium, as from 1st July 2021, the OSS or “One Stop Shop” application will replace the MOSS (Mini-One Stop Shop) application and can be used to declare all taxable transactions under the new OSS regulations.
OSS can be used by VAT taxable persons who:
- provide telecommunication services, radio and television.
- broadcasting services or electronic services to non-VAT taxable persons established in a Member State (transactions declared in MOSS),
- provide other B2C services,
- make intra-Community distance sales of goods,
- make certain domestic deliveries of goods, carry out distance sales of goods imported from third territories or third countries of a significant value not exceeding EUR 150.
The taxable transactions fall under one of the following three OSS schemes:
- the non-Union scheme,
- the Union scheme,
- the import regime.
These three regulations apply to VAT taxable persons, who are established within and outside the European Union and who carry out these various transactions for non-VAT taxable private customers in the European Union.
The OSS gives VAT taxable persons the option to opt for a simplification scheme to declare and pay the VAT due in the various Member States of consumption, in Belgium. Where VAT taxable persons choose one of the three OSS schemes, they must adhere to that scheme for all concerned Member States of consumption and apply this scheme to all transactions with consumers in those Member States.
All Member States of the European Union will offer a similar system. The use of OSS is not mandatory for taxable persons.
Attention: through this OSS system client cannot recuperate any Belgian paid VAT.
The old system still exists (with a Belgian VAT number and a representative company)
Hope this information was useful.
Joris VAN DEN BRUEL
Member of IGAL
+32 495 16.68.44