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 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).
  • If the seller is not registered in the IOSS or if the purchase amount exceeds €150, the purchaser will in principle pay the VAT to the courier during the delivery.

To avoid any surprises, please check carefully from whom you are purchasing, especially if the VAT and the import duty are included in the selling price. Check your order and your invoice!

All you need to know about the new VAT e-commerce rules (Information for consumers in the EU).

More info avaliable on the website of the Federal  Public Service FINANCE:

Back to top