E-commerce refers to the buying and selling of goods and services over the internet. Different forms of selling in this digital landscape include business-to-consumer (B2C), business-to-business (B2B), consumer-to-consumer (C2C), and consumer-to-business (C2B) transactions.
VAT will apply differently depending on the type of client (B2B or B2C) and the location of clients (locally, in the EU, outside of the EU), as well as the total income amounts that you generate.
Usually, E-commerce platforms facilitate these transactions, offering a space for sellers to showcase their products and connect with potential buyers.
Amazon FDA: A global marketplace catering to various product categories.
Etsy: Focused on handmade, vintage, and unique items.
Bol.com: Dutch online marketplace, dedicated to goods in the Netherlands and Belgium
Shopify: An e-commerce platform allowing users to create their online stores.
As a self-employed in Belgium, you may need to charge VAT to your clients based on specific situations:
Local Sales: If you sell only locally, you apply 21% VAT and are typically required to collect and remit Belgian VAT yourself.
Sales Within the EU (under €10,000/year): You can either charge and remit local VAT for each sale, or for simplification, apply 21% Belgian VAT, then declare and pay the VAT to the FOD in Belgium.
Sales Within the EU (above €10,000/year): When reaching the amount of 10.000€ of sales per year, you are required to charge VAT locally (e.g. 20% in France, 19% in Germany, etc). You can declare and pay VAT in each country, or through the One-Stop-Shop platform.
n.b. If you are Franchisee: As long as you sell under €10,000 annually within the EU, you don’t charge VAT. Make sure to setup your e-commerce platform correctly (register as a private seller if there is no Franchisee option). As soon as you reach the threshold of 10.000€ of sales within the EU, you must register as subject to VAT, collect VAT locally and declare/pay via the OSS platform (read below).
The OSS is a simplification measure that allows businesses to declare and pay VAT on their B2C (business-to-consumer) sales of goods and certain services within the EU through a single online portal. This is particularly beneficial for those selling across multiple EU member states.
If your e-commerce business involves selling within the EU and your annual sales exceed €10,000, you can declare VAT in each country, or to ease the admin burden you may choose to utilize the OSS.
For businesses involved in the importation of goods into the EU with a value not exceeding €150 per sale, the IOSS system comes into play. This is particularly relevant for sellers engaged in cross-border e-commerce transactions (aka dropshipping).
When using the IOSS, VAT on imported goods can be declared and paid through a single EU member state, simplifying the process for sellers and ensuring a smoother experience for customers.
Accountable can cover your e-commerce business if you are selling within the EU, with annual sales under €10,000, and you collect VAT yourself. However, if you choose to leverage the OSS or IOSS for your EU sales, it's crucial to ensure seamless integration with Accountable to streamline your tax management.
If you sell goods on Etsy or Shopify, the platform usually remits VAT in your name and excludes the value from payouts. This means, you don’t have to declare and pay VAT to the tax office.
Amazon usually suggests their dedicated partners to manage your accounting and taxes.
Other platforms (Eversport, Bol.com for example) will let you decide how much VAT is collected, and you are in charge of declaring VAT to the FOD.
You sell only locally and collect VAT yourself.
You sell within the EU, with annual sales under €10,000, and you collect VAT independently.
You are a Franchisee and sell under €10,000 per year outside of your country.
You are subject to VAT and sell via platforms like Etsy, where VAT is remitted for you.
You need to charge foreign VAT rates.
You are involved in dropshipping or IOSS.
You declare VAT abroad or under the OSS regime.
You sell outside your country for significant amounts.
You cannot trace the location of each transaction.
Scan expenses | Record revenue | Prepare and file VAT | Prepare and file income tax | |
Local e-commerce | ✅ | ✅ | ✅ | ✅ |
Franchisee with e-commerce sales in the EU below 10.000€ / year | ✅ | ✅ | ✅ | ✅ |
EU sales under 10.000€/year, local VAT collected and declared by you | ✅ | ✅ | ✅ | ✅ |
Charging foreign VAT rates | ✅ | ❌ | ❌ | ❌ |
Selling through Etsy or equivalent, where VAT is remitted for you | ✅ | ❌ | ❌ | ❌ |
Dropshipping / IOSS regime | ✅ | ❌ | ❌ | ❌ |
OSS or ecommerce income in the EU above 10.000€/year | ✅ | ❌ | ❌ | ❌ |
If you are not sure, you can always reach out to our Tax Coaches who will guide you into how to proceed.
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
Useful
As a self-employed individual with a sole proprietorship, your income is taxed under the personal in...
Read moreStarting from 2026, all self-employed individuals will need to send their invoices electronically in...
Read moreThe VAT reverse charge is a complicated word for a simple concept. It helps you purchase and sell sm...
Read moreThey always answer right away to any question I have, they provide clear answers, and they are very patient even when I struggle to understand. They try to explain in different ways. They are very helpful, responsive and friendly.
Chiara Marradi
01/05/2026
Everything was great! All my questions were answered quickly and in a friendly manner.
Wenzeslawa Wegener
04/05/2026
In the world where everyone seems to be out to get small entrepreneurs and overwhelm them with new rules, more taxes and reporting obligations, Accountable often feels like the one steady partner that actually wants you to succeed, providing quick, clear and personalised support. Thank you!
Janina Arsenjeva
10/04/2026
This is an amazing application with great support on issues. In short as in day I am addicted to it (in a positive way). I myself is from IT project management and the way they have captured the user requirement, it’s phenomenal.
Sumit Tewary
01/12/2024
UI is great. Feature packed and very easy to use. The team at Accountable were VERY quick to respond and their team of technicians soon had a fix in place. Very happy with the level of service so far. Thumbs up from me!
Dean Osborne
14/06/2023
This program is a lifesaver, and it is always improving. Plus, it has an AI chat feature that is actually useful.
Jeffrey Humble
14/01/2026
The coaching session on tax management was excellent, good material, excellent explanations and very insightful. Combined with the AI I never feel alone with Accountable.
Sergio Barbarino
23/04/2026
The availability of your team to help and guide people to understand their finances better is what really makes Accountable valuable. While the AI is able to give answers to most basic questions, specific scenarios need counsel from a human which your team performs beautifully.
Sofiya Bogdan Neves
18/04/2026
Fast and careful answers from Alina. Top service. Thank you.
Anonymous
15/04/2023
They always answer for questions wherever is via direct e-mail or through app. If they can’t answer fully they will forward you to the right place. Documents were always prepared well and ready to send further to government. Everything is intuitive in the app and easy to sort out even for someone completely green in this field.
Anonymous
22/03/2026
