The Belgian Tax Authorities recently published Frequently Asked Questions (“FAQs”) clarifying the reporting obligations for digital platform operators. A key takeaway is the upcoming due date for the first filings and their format. There are two important deadlines. First, by the end of February, in scope digital platform operators must inform service providers active on the platform about their fiscal and social obligations. Note that this is an administrative tolerance granted by the tax authorities in the FAQs. In principle, service providers must be informed upon the conclusion of the contract with the digital platform operator. Second, by the end of March the digital platform operator must report to the tax authorities and the service providers certain information on the services rendered via the platform. The FAQs confirm that penalties will apply per infringement in case of non-compliance. The time is now for platforms to prepare for these obligations.
As a recap, since 2021 specific reporting obligations apply in Belgium for digital platform operators. Under these rules, in scope digital platform operators have to inform service providers active on the platform on their fiscal and social obligations. In addition, they have to send annually to these service providers and to the tax authorities certain information such as the type of services rendered and the amounts concerned.
The FAQs provide welcome clarifications on how to fulfil these reporting obligations, such as the required format and content. In scope digital platform operators will among others have to establish dedicated forms 281.48 and 325.48 to be submitted to the tax authorities via BELCOTAX ON WEB (BOW).
With the reporting deadlines only a few weeks ahead, the time to verify whether you are subject to the reporting obligations and to prepare to be compliant is now.
Authors: Pieter Deré and Jean-Philippe Van West
