{"id":31330,"date":"2026-08-21T14:24:18","date_gmt":"2026-08-21T12:24:18","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/navigating-e-commerce-taxes-in-belgium\/"},"modified":"2026-08-24T17:26:31","modified_gmt":"2026-08-24T15:26:31","slug":"navigating-e-commerce-taxes-in-belgium","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/navigating-e-commerce-taxes-in-belgium\/","title":{"rendered":"Navigating E-Commerce Taxes in Belgium"},"content":{"rendered":"

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Understanding E-Commerce<\/b><\/h1>\n

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.<\/p>\n

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.<\/p>\n

Usually, E-commerce platforms facilitate these transactions, offering a space for sellers to showcase their products and connect with potential buyers.<\/p>\n

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Example E-Commerce Platforms<\/b><\/h2>\n
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  1. \n

    Amazon FDA<\/b>: A global marketplace catering to various product categories.<\/p>\n<\/li>\n

  2. \n

    Etsy<\/b>: Focused on handmade, vintage, and unique items.<\/p>\n<\/li>\n

  3. \n

    Bol.com<\/a>:<\/b> Dutch online marketplace, dedicated to goods in the Netherlands and Belgium<\/p>\n<\/li>\n

  4. \n

    Shopify<\/b>: An e-commerce platform allowing users to create their online stores.<\/p>\n<\/li>\n<\/ol>\n

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    Taxes when selling via e-commerce<\/b><\/h1>\n

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    How much VAT should apply?<\/b><\/h2>\n

    As a self-employed in Belgium, you may need to charge VAT to your clients based on specific situations:<\/p>\n

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    1. \n

      Local Sales<\/b>: If you sell only locally, you apply 21% VAT and are typically required to collect and remit Belgian VAT yourself.<\/p>\n<\/li>\n

    2. \n

      Sales Within the EU (under \u20ac10,000\/year)<\/b>: 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.<\/p>\n<\/li>\n

    3. \n

      Sales Within the EU (above \u20ac10,000\/year)<\/b>: When reaching the amount of 10.000\u20ac 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<\/a>.<\/p>\n<\/li>\n<\/ol>\n

      n.b. If you are Franchisee:<\/b> As long as you sell under \u20ac10,000 annually within the EU, you don\u2019t 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\u20ac of sales within the EU, you must register as subject to VAT, collect VAT locally and declare\/pay via the OSS platform (read below).<\/p>\n

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      Handling VAT in the EU: The Role of OSS\/IOSS<\/b><\/h2>\n

      OSS (One-Stop Shop)<\/h3>\n

      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.<\/p>\n

      If your e-commerce business involves selling within the EU and your annual sales exceed \u20ac10,000, you can declare VAT in each country, or to ease the admin burden you may choose to utilize the OSS.<\/p>\n

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      IOSS (Import One-Stop Shop)<\/h3>\n

      For businesses involved in the importation of goods into the EU with a value not exceeding \u20ac150 per sale, the IOSS system comes into play. This is particularly relevant for sellers engaged in cross-border e-commerce transactions (aka dropshipping).<\/p>\n

      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.<\/p>\n

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      Integration with Accountable<\/b><\/h1>\n

      Accountable can cover your e-commerce business if you are selling within the EU, with annual sales under \u20ac10,000, 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.<\/p>\n

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      How e-commerce platforms handle VAT<\/b><\/h2>\n