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With the  Act of 15 July 2020 containing various tax measures with respect to the COVID-19 pandemic, also known as “Corona Law no° 3”, the Belgian federal Parliament decided to adopt several tax measures in order to soften the impact of the COVID-19 crisis on our business activity and economy.

Faced with the rapid development of the digital economy, the European Council and the European Commission have adopted new VAT rules for e-commerce. These changes aim to simplify the administrative formalities and to reduce costs for suppliers and service providers operating online. 

Since the abolishment of the monthly VAT advance payments, all taxable persons filling VAT returns in Belgium had to pay a December VAT advance ultimately 24 December, if their Q3/November VAT return results in a payable position.

In principle, Belgian employers have the possibility to invoke certain forms of temporary unemployment in times of need, in case necessary conditions are met.