These rules only apply to sales by professionals to private persons (B2C).
For example, an online purchase made by a Belgian consumer on a British or Chinese platform:
- The buyer must pay the VAT on the goods imported into the EU from a third country.
- For goods with a maximum value of € 150 and purchased online outside the EU, the buyer must pay the VAT during the sale, if the seller is registered for the one stop shop (IOSS).
- If the seller is not registered for the IOSS or if the amount of the purchases exceeds € 150 the buyer will in principle have to pay the VAT to the transporter during the delivery.
Please verify whom you buy from and especially whether the VAT and the import duties are included in the selling price, so as to avoid any surprises.
Check your order and your invoice!
More info on the website of the Federal Public Service Finance: for private individuals // video private individuals