On Feb. 26, BEL GVT postponed opening of the registration module.
BEL GVT announced the special tax exemption scheme for small enterprises (SME), which allows small enterprises to register in the new SME scheme in one or more EU member states, will be available from Apr. 15, 2025 (originally planned for Mar. 3).
Document dated Feb. 26, 2025, received from BEL GVT Mar. 12, summarized Mar. 17.
Summary
Until Apr. 15, 2025, taxpayers who want to carry out taxable transactions in another member state as of Jan. 1, 2025 can contact tax authorities of that member state (or register in OSS regime if conditions are met), as soon as they start new activity.
Taxable persons who carry out taxable transactions in another member state and registered in OSS regime, already identified there for VAT purposes, must retain IDs.
Continue to charge VAT on those transactions until the opening of the SME module.
Effectiveness
The registration module will be open from Apr. 15, 2025.
