From 1 July 2021, new VAT rules are applicable to online purchases.

As a result, the procedures of the postal operators regarding customs declaration must be modified.

These changes only concern sales by professionals to private individuals (B2C).

Example: an online purchase by a Belgian consumer on a Chinese platform. 

The purchaser must as of now pay the VAT on all goods imported in the EU from third countries.

  • For goods up to €150 bought online from outside the EU, the purchaser shall pay the VAT during the purchase if the seller is registered in the new import one-stop shop (IOSS).

The postal operator must have the IOSS VAT number of the online vendor to make the declaration.

  • When the purchase amount exceeds €150, or when the vendor is not registered with the IOSS, the purchaser will in principle have to pay the VAT at the delivery.

A special regime allows postal operators to pay the VAT to the authorities on a monthly basis. 

New rules regarding the transmission of electronic data facilitate customs clearance.

Newsletter subscription

To receive alerts via email, please enter your email address and your interest(s).

BIPT processes these personal data (e-mail address (possibly your name and forename) and interests) in order to send you these messages; your data will no longer be processed and will be deleted if you unsubscribe from this service. Learn more about cookies or the protection of your data.

You will have to confirm your subscription. You can unsubscribe or modify your profile at any time by clicking on the unsubscription link or by contacting us at webmaster@bipt.be.

Enter your email address and your interest(s):

Back to top