Belgium has implemented the EU Council Directive on electronically supplied services, with effect from 1 July 2003.

The basic idea behind Council Directive 2002/38/EC (of 7 May 2002) is to tax radio and television broadcasting services and certain electronically supplied services provided across EU borders at the place where the recipient of the service is established and to allow the providers to register for VAT in only one member state. (Read the article …)

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