{"id":22041,"date":"2026-03-20T17:44:34","date_gmt":"2026-03-20T16:44:34","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/vat-interactive-virtual-trainings-and-place-of-supply\/"},"modified":"2026-08-24T17:27:33","modified_gmt":"2026-08-24T15:27:33","slug":"vat-interactive-virtual-trainings-and-place-of-supply","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/vat-interactive-virtual-trainings-and-place-of-supply\/","title":{"rendered":"VAT, interactive virtual trainings and place of supply"},"content":{"rendered":"<h2 class=\"font-degular\" id=\"h_d5388e4be9\">In this article, you will find:<\/h2>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">where the service is located for VAT purposes,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">when you must charge Belgian VAT,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">when foreign VAT may apply,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">and what this means in Accountable.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\n<h1 class=\"font-degular\" id=\"h_5cf93bcc38\">This article applies if<\/h1>\n<p class=\"no-margin font-inter\">This article covers situations where:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">you organise a <b>live online training<\/b>,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">participants can <b>interact in real time<\/b>,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">you host a <b>virtual or streamed event with direct interaction<\/b>.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">In these cases, human intervention is considered essential. These services are therefore not treated as simple electronically supplied services.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\"><img decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2168379755\/5059ab3901c724d7213d0031a0eb\/educational-technology-apprendimento-online-learning-course-portal-4b23ff505ac6c3f29f63093b125c578f+%281%29.png?expires=1787637600&amp;signature=457283c08e93d25585c921f2b81aba183753bcfcf04ffc5b13b358dd2fb143b5&amp;req=diEhHsp5lIZaXPMW3nq%2Bgbe9XFGcYBw4NPAutQ30%2BQdv2U4hPyyzx9UFJxoN%0AmEyUKCbPZdH%2FwIZofXJIPrZd7gs%3D%0A\" width=\"200\" alt=\"\"><\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\n<hr>\n<h1 class=\"font-degular\" id=\"h_ba466742e4\">What changed for interactive virtual trainings?<\/h1>\n<p class=\"no-margin font-inter\">Since <b>31 December 2025<\/b>, the VAT place of supply rules applicable to <b>interactive virtual trainings<\/b> and <b>streamed events with interactive participation<\/b> have changed.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">The place of supply is no longer determined by where the activity is carried out, but by the <b>country in which the recipient of the service is established<\/b>. <\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">This new rule applies in both <b>B2B<\/b> and <b>B2C<\/b> situations.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_7a46a1cdb7\">What does \u201cplace of supply\u201d mean?<\/h1>\n<p class=\"no-margin font-inter\">The <b>place of supply<\/b> is the country in which the service is considered to be supplied for VAT purposes.<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">If the place of supply is in <b>Belgium<\/b>, Belgian VAT applies.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">If the place of supply is in <b>another EU country<\/b>, that country\u2019s VAT rules apply.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">If the place of supply is <b>outside the EU<\/b>, no Belgian VAT is due.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #e8e8e8; padding: 8px;\">\n<p class=\"no-margin font-inter\">Situation<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e8; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Place of supply<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e8; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">VAT treatment<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e8; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">In Accountable \/ practical impact<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d7efdc; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Customer established in Belgium<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Belgium<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">21% Belgian VAT<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Belgian VAT return<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d7efdc; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Business established in another EU country<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Customer\u2019s country<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">No Belgian VAT, reverse charge<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Belgian VAT return in grid 44 + EC sales listing<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #feedaf; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Private individual in another EU country<\/p>\n<\/td>\n<td style=\"background-color: #feedaf; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Customer\u2019s country<\/p>\n<\/td>\n<td style=\"background-color: #feedaf; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Local VAT of the customer\u2019s country<\/p>\n<\/td>\n<td style=\"background-color: #feedaf; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Grid 47 &#8211; OSS or local VAT registration required<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d7efdc; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Customer outside the EU<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Outside the EU<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">No VAT<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Default legal mention: \u201cArticle 39 \u2013 export of services\u201d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h1 class=\"font-degular\" id=\"h_7f11d87719\">How did this work before?<\/h1>\n<p class=\"no-margin font-inter\">Before this change, the place of supply of interactive virtual trainings was determined by where the activity was actually carried out. In practice, this usually meant the country in which the supplier was established.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In concrete terms, when an organiser was established in Belgium, they generally had to charge <b>21% Belgian VAT<\/b>, whether the customer was a business or a private individual, and whether the customer was established in the EU or outside the EU.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_860fe0be7e\">What is the rule today?<\/h1>\n<p class=\"no-margin font-inter\">Today, for <b>interactive virtual trainings<\/b> and <b>streamed events with interactive participation<\/b>, the place of supply is determined by the country in which the <b>recipient of the service<\/b> is established.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In practice, this means that a Belgian organiser still charges <b>21% Belgian VAT<\/b> only when the customer is established in <b>Belgium<\/b>. In all other cases, you must analyse the customer\u2019s country and status, <b>business or private individual<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_30843739ab\">Examples<\/h2>\n<h3 class=\"font-degular\" id=\"h_68e5254afe\">1. You sell to a business established in another EU country (B2B)<\/h3>\n<p class=\"no-margin font-inter\">If a Belgian company provides an interactive virtual training to a Dutch company, the service is located in the <b>Netherlands<\/b>, meaning in the Member State where the recipient is established.<\/p>\n<p class=\"no-margin font-inter\">In this case:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">you <b>do not charge Belgian VAT<\/b>,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">you mention <b>\u201cReverse charge\u201d<\/b> on the invoice,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">the taxable customer accounts for the VAT in their own country,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">the amount must be reported in <b>grid 44<\/b> of the Belgian VAT return,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">and under code <b>\u201cS\u201d<\/b> in the Intracom listing.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_3ed30d8cc2\">2. You sell to a private individual located in another EU country (B2C)<\/h3>\n<p class=\"no-margin font-inter\">If a Belgian company provides an interactive virtual training to a private individual located in another EU country, the service is located in the <b>customer\u2019s country<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Reverse charge is not possible in this case. You must therefore charge the <b>VAT of the customer\u2019s country<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In practice, this implies:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">either a <b>local VAT registration<\/b> in the customer\u2019s country,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">or the use of the <b>OSS scheme<\/b>.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #fed9db80; border-color: #fd3a5733;\">\n<p class=\"intercom-align-center no-margin font-inter\">\u26a0\ufe0f <b>Important<\/b><\/p>\n<p class=\"intercom-align-center no-margin font-inter\">Accountable does not support the <b>OSS scheme<\/b> and does not handle <b>foreign VAT rates<\/b>. From a Belgian VAT return perspective, the amount excluding VAT must be reported in <b>grid 47<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"intercom-align-center no-margin font-inter\">If you provide this type of service to private individuals in other EU countries, this activity <b>cannot be handled correctly in Accountable<\/b>.<\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\n<p class=\"intercom-align-center no-margin font-inter\">You will need support from an <b>accountant<\/b> to manage your VAT obligations correctly.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_d88b55d6fc\">3. You sell to a customer located outside the EU<\/h3>\n<p class=\"no-margin font-inter\">If the customer, whether a business or a private individual, is established <b>outside the European Union<\/b>, no VAT is due.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In Accountable, the invoice automatically includes the legal mention <b>\u201cArticle 39 \u2013 export of services\u201d<\/b> by default for this type of situation.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_309ad3e2f2\">Special case: on-demand video training<\/h1>\n<p class=\"no-margin font-inter\">An <b>on-demand video training<\/b> is in principle considered an <b>electronic service<\/b>.<\/p>\n<p class=\"no-margin font-inter\">It is supplied via the internet, in a mainly automated way, with little or no direct human intervention.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In this case, the rules are not the same as for a <b>live interactive virtual training<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_5fa828ae61\">If you sell to a private individual located in another EU country<\/h2>\n<p class=\"no-margin font-inter\">As long as the annual total of the relevant sales remains <b>below or equal to \u20ac10,000<\/b>, you may in principle continue to charge <b>Belgian VAT<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Once this threshold is exceeded, the service is in principle taxed in the <b>customer\u2019s country<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In practice, after exceeding the threshold:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">you must apply the <b>VAT rate of the customer\u2019s country<\/b>,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">either through a <b>local VAT registration<\/b>,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">or through the <b>OSS scheme<\/b>.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #fed9db80; border-color: #fd3a5733;\">\n<p class=\"intercom-align-center no-margin font-inter\">\u26a0\ufe0f <b>Important<\/b><\/p>\n<p class=\"intercom-align-center no-margin font-inter\">Accountable does not support the <b>OSS scheme<\/b> and does not handle <b>foreign VAT rates<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"intercom-align-center no-margin font-inter\">If you sell on-demand video trainings to private individuals in other EU countries and exceed the <b>\u20ac10,000 threshold<\/b>, this activity <b>cannot be handled correctly in Accountable<\/b>.<\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\n<p class=\"intercom-align-center no-margin font-inter\">You will need support from an <b>accountant<\/b>.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_c2407474f7\"><b>Summary depending on the type of content sold<\/b><\/h2>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #e8e8e880; padding: 8px;\">\n<p class=\"no-margin font-inter\">Type of sale<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e880; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Example<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e880; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">B2C VAT place of supply<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e880; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac10,000 threshold<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e880; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">VAT to charge<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d7efdc80; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>On-demand video training<\/b><\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">pre-recorded video, self-paced access, automated content<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Customer\u2019s country in principle<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Yes<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">As long as the threshold is not exceeded, Belgian VAT. Above the threshold, VAT of the customer\u2019s country via OSS or local registration<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #feedaf80; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Live interactive virtual training<\/b><\/p>\n<\/td>\n<td style=\"background-color: #feedaf80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">webinar, Zoom course with a live teacher, Q&amp;A<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Customer\u2019s country<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">No<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">VAT of the customer\u2019s country<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #feedaf80; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Streaming event with interactive participation<\/b><\/p>\n<\/td>\n<td style=\"background-color: #feedaf80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">live online conference, virtual masterclass, streamed event<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Customer\u2019s country<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">No<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">VAT of the customer\u2019s country<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_c2407474f7\">The key distinction is therefore the following:<\/h2>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">the <b>\u20ac10,000 threshold<\/b> may apply to <b>on-demand video trainings<\/b> where they qualify as <b>electronic services<\/b>,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">but it does <b>not<\/b> apply to <b>live interactive virtual trainings<\/b> or <b>interactive virtual events<\/b>.<\/p>\n<\/li>\n<\/ul>\n<hr>\n<p class=\"no-margin font-inter\">\n<h1 class=\"font-degular\" id=\"h_4b15742077\">Key takeaway<\/h1>\n<p class=\"no-margin font-inter\">For <b>interactive virtual trainings<\/b> and <b>streamed events with interactive participation<\/b>, a Belgian supplier only charges <b>21% Belgian VAT<\/b> where the customer is established in <b>Belgium<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In all other cases, the place of supply depends on the <b>customer\u2019s country<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">For <b>B2B EU<\/b>, the <b>reverse charge<\/b> mechanism generally applies.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">For <b>B2C EU<\/b>, you must charge the <b>VAT of the customer\u2019s country<\/b>, usually via <b>OSS<\/b> or through a <b>local VAT registration<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">By contrast, for an <b>on-demand video training<\/b>, the <b>\u20ac10,000 threshold<\/b> may allow Belgian VAT to continue to apply as long as that threshold is not exceeded, because this is in principle an <b>electronic service<\/b>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This article explains how VAT place of supply rules apply to interactive virtual trainings and streamed events with interactive participation.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[448,460],"class_list":["post-22041","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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