Belgium Approves a Preliminary Draft Law Partially Transposing ViDA, with Application Dates in January 2027 and July 2029

KGT Country Update | Belgium | July 21, 2026

In early July 2026, the Belgian Council of Ministers approved a preliminary draft law amending the VAT Code to partially transpose Directive (EU) 2025/516, the EU’s VAT in the Digital Age (ViDA) directive adopted on March 11, 2025.

The draft covers the platform economy and Single VAT Registration pillars and has been forwarded to the Council of State for opinion; the digital reporting requirements pillar will follow in separate legislation.

Background

Belgium is among the front-runners in e-invoicing: mandatory structured B2B e-invoicing via the Peppol four-corner model went live on January 1, 2026, with the administrative grace period ending April 1, 2026, and near-real-time reporting of invoice data planned as the next stage.

Transposition of ViDA is the next legislative layer, aligning Belgian VAT law with the EU-wide framework that culminates in harmonized digital reporting for intra-EU transactions by 2030.

The Legislative Change

The preliminary draft law approved by the Council of Ministers transposes two of the three ViDA pillars:

Pillar 2 — Platform economy: transposition of Article 2 of the directive, updating and clarifying the VAT rules introduced by the 2017 and 2019 e-commerce directives for cross-border services and distance sales of goods, including the framework under which platforms act as deemed suppliers.
Pillar 3 — Single VAT Registration: transposition of Article 4, which repeals the documentary and reporting provisions of the VAT Directive underpinning the call-off stock regime, as that simplification is phased out in favor of the new intra-EU transfer rules.

The draft specifies application dates of January 1, 2027 and July 1, 2029, with the repeal of the call-off stock rules taking effect on July 1, 2029. The text has been sent to the Council of State for its official opinion before continuing through the ordinary legislative procedure.

Scope

The measures affect cross-border activity rather than Belgium’s domestic e-invoicing mandate: digital platforms facilitating services and distance sales, e-commerce sellers using OSS/IOSS, and businesses operating call-off stock arrangements into or out of Belgium.

Timeline

July 2026 — Council of Ministers approves the preliminary draft law; referral to the Council of State.
January 1, 2027 — first application date set by the draft law.
July 1, 2029 — repeal of the call-off stock regime provisions.
By 2030 — separate Belgian legislation expected to implement ViDA Pillar 1 (digital reporting requirements), building on the existing Peppol e-invoicing infrastructure.

Businesses Affected

Platforms and marketplaces with Belgian users or supplies, e-commerce businesses selling into Belgium, and multinationals using call-off stock simplifications for Belgian warehouses are most directly affected.

Groups that recently implemented Peppol e-invoicing in Belgium should note that ViDA transposition is a separate workstream touching tax determination and registration strategy rather than invoice exchange.

Required Actions

Inventory call-off stock flows involving Belgium and plan the transition before July 1, 2029.
Platforms should assess deemed supplier obligations under the clarified platform economy rules taking effect from January 1, 2027.
Monitor the Council of State opinion and the final text for changes to scope or timing.
Align ViDA impact assessments with the ongoing Belgian e-invoicing and forthcoming e-reporting roadmap to avoid duplicated system changes.

Practical Implications

For SAP users, the call-off stock repeal will eventually require changes to consignment and stock transfer processing, plant-abroad configuration, and registration footprints. Since Belgium already mandates structured e-invoicing, businesses have the data foundations in place; the strategic question is sequencing ViDA-driven master data and tax determination changes together with the expected 2028 near-real-time reporting requirements.

Expected Next Steps

After the Council of State issues its opinion, the draft will proceed through parliament. A second transposition wave implementing ViDA’s digital reporting requirements pillar — and detailing Belgium’s domestic e-reporting model — is expected ahead of the 2030 EU deadline. KGT will report on the final adopted text and the DRR legislation as they are published in the Moniteur belge.

How Can KGT Support You?

KGT implements Belgian Peppol e-invoicing directly from SAP through our SAP-integrated e-invoicing add-ons and supports SAP Document and Reporting Compliance (DRC) rollouts across the EU. We help multinationals sequence ViDA readiness — platform economy rules, Single VAT Registration, and call-off stock transition — with their Belgian e-invoicing and future e-reporting obligations, covering impact assessment, SAP configuration, and go-live support.

Official Sources

This publication is provided for general informational purposes only and does not constitute tax, legal, or professional advice. Please consult your advisor before acting on any information contained in this update.

Country update for Belgium

21 July 2026

Stay informed about the latest indirect tax developments in Belgium, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.

These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Belgium.