Taxation On E-commerce In BelgiumIncome arising from business activity on the Internet would normally be taxable in the country in which the transactions were generated. In general, the proceeds of an e-commerce transaction are treated like those of any other sale. The area of value-added tax (VAT) is considerably more complex, however, particularly since Belgium does not have a single VAT rate. Belgium, along with its EU partners, is working to implement common principles on the taxation of e-commerce.
The following questions have been addressed in this article:What is the basis of direct taxation on e-commerce in Belgium?