The place of supply will be where the consumer is located. Guidance on the location of consumers for 2015 e-services can be reviewed here.
Companies (Belgian and non-EU companies) may register with the
Belgian Mini One-Stop-Shop MOSS
portal, which includes a single electronic filing on a quarterly basis. Companies will also be able to make a single electronic payment covering the VAT charged in all other countries. It is not possible to declare Belgian VAT charged to locals – this instead should be done through the normal VAT filings process.
Lastly, the Belgian authorities confirmed that MOSS registered providers may not report on any particular country if they already have a permanent establishment there.
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