If you sell as a Belgian business to consumers in other EU countries, you have to take the VAT thresholds per country into account. Once you sell more than €10,000 a year to consumers in an EU country, you owe VAT in that country, at the local rate.
Through the OSS one-stop shop, you declare all foreign VAT in a single quarterly return to the Belgian tax authorities, without registering separately in each country. That is the efficient route. But if you don't use the scheme and exceed the thresholds, you risk retroactive VAT registration obligations, fines and interest in several countries at once.
In practice there are two common mistakes: not knowing the OSS exists, and assuming the scheme applies automatically without active registration. Both cost money.
Do you sell to consumers in several EU countries and are you unsure whether your OSS return is correct? Our team maps your VAT position and makes sure you are fully compliant across borders.
