Since 31 December 2025, the VAT place of supply rules for interactive virtual trainings and streamed events with interactive participation have changed: the place of supply is now determined by the country where the recipient is established, not where the activity takes place. This article explains where your service is located for VAT purposes, when Belgian VAT applies, and what this means in practice.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
This article applies if
This article covers situations where:
you organise a live online training,
participants can interact in real time,
you host a virtual or streamed event with direct interaction.
In these cases, human intervention is considered essential. These services are therefore not treated as simple electronically supplied services.
What changed for interactive virtual trainings?
Since 31 December 2025, the VAT place of supply rules applicable to interactive virtual trainings and streamed events with interactive participation have changed.
The place of supply is no longer determined by where the activity is carried out, but by the country in which the recipient of the service is established.
This new rule applies in both B2B and B2C situations.
What does "place of supply" mean?
The place of supply is the country in which the service is considered to be supplied for VAT purposes.
If the place of supply is in Belgium, Belgian VAT applies.
If the place of supply is in another EU country, that country's VAT rules apply.
If the place of supply is outside the EU, no Belgian VAT is due.
Situation | Place of supply | VAT treatment | In Accountable / practical impact |
Customer established in Belgium | Belgium | 21% Belgian VAT | Belgian VAT return |
Business established in another EU country | Customer's country | No Belgian VAT, reverse charge | Belgian VAT return in grid 44 + EC sales listing |
Private individual in another EU country | Customer's country | Local VAT of the customer's country | Grid 47 - OSS or local VAT registration required |
Customer outside the EU | Outside the EU | No VAT | Default legal mention: "Article 39, export of services" |
How did this work before?
Before this change, the place of supply of interactive virtual trainings was determined by where the activity was actually carried out. In practice, this usually meant the country in which the supplier was established.
In concrete terms, when an organiser was established in Belgium, they generally had to charge 21% Belgian VAT, whether the customer was a business or a private individual, and whether the customer was established in the EU or outside the EU.
What is the rule today?
Today, for interactive virtual trainings and streamed events with interactive participation, the place of supply is determined by the country in which the recipient of the service is established.
In practice, this means that a Belgian organiser still charges 21% Belgian VAT only when the customer is established in Belgium. In all other cases, you must analyse the customer's country and status, business or private individual.
Examples
1. You sell to a business established in another EU country (B2B)
If you, as a Belgian self-employed person, provide an interactive virtual training to a Dutch company, the service is located in the Netherlands, meaning in the Member State where the recipient is established.
In this case:
you do not charge Belgian VAT,
you mention "Reverse charge" on the invoice,
the taxable customer accounts for the VAT in their own country,
the amount must be reported in grid 44 of the Belgian VAT return,
and under code "S" in the Intracom listing.
2. You sell to a private individual located in another EU country (B2C)
If you, as a Belgian self-employed person, provide an interactive virtual training to a private individual located in another EU country, the service is located in the customer's country.
Reverse charge is not possible in this case. You must therefore charge the VAT of the customer's country.
In practice, this implies:
either a local VAT registration in the customer's country,
or the use of the OSS scheme.
or the cross-border SME scheme, if your total annual EU turnover stays below €100,000. It lets you apply another member state's VAT exemption and is open both to users under the Belgian VAT franchise scheme and to users who file periodic VAT returns.
⚠️ Important
Accountable does not support the OSS scheme and does not handle foreign VAT rates. From a Belgian VAT return perspective, the amount excluding VAT must be reported in grid 47.
If you file periodic VAT returns and apply the SME exemption of another member state to these supplies, they are reported in grid 00 of your Belgian VAT return instead of grid 47.
If you provide this type of service to private individuals in other EU countries, this activity cannot be handled correctly in Accountable.
You will need support from an accountant to manage your VAT obligations correctly.
3. You sell to a customer located outside the EU
If the customer, whether a business or a private individual, is established outside the European Union, no VAT is due.
In Accountable, the invoice automatically includes the legal mention "Article 39: export of services" by default for this type of situation.
Special case: on-demand video training
An on-demand video training is in principle considered an electronic service.
It is supplied via the internet, in a mainly automated way, with little or no direct human intervention.
In this case, the rules are not the same as for a live interactive virtual training.
If you sell to a private individual located in another EU country
As long as the annual total of the relevant sales remains below or equal to €10,000, you may in principle continue to charge Belgian VAT.
Once this threshold is exceeded, the service is in principle taxed in the customer's country.
In practice, after exceeding the threshold:
you must apply the VAT rate of the customer's country,
either through a local VAT registration,
or through the OSS scheme.
or through the cross-border SME scheme, if your total annual EU turnover stays below €100,000 (open both to users under the Belgian VAT franchise scheme and to users who file periodic VAT returns).
⚠️ Important
Accountable does not support the OSS scheme and does not handle foreign VAT rates.
If you sell on-demand video trainings to private individuals in other EU countries and exceed the €10,000 threshold, this activity cannot be handled correctly in Accountable.
You will need support from an accountant.
If you benefit from the Belgian VAT franchise scheme
If you are under the Belgian VAT franchise scheme, the €10,000 threshold does not apply to you. Electronic services supplied to private individuals in other EU countries are located in the customer's country from the very first euro, and they do not count towards your €25,000 Belgian franchise threshold. You then apply the VAT rules of the customer's country, for example through the OSS scheme, which you can use while keeping your Belgian franchise, or through the cross-border SME scheme if you meet its conditions.
Summary depending on the type of content sold
Type of sale | Example | B2C VAT place of supply | €10,000 threshold | VAT to charge |
On-demand video training | pre-recorded video, self-paced access, automated content | Customer's country in principle | Yes | As long as the threshold is not exceeded, Belgian VAT. Above the threshold, VAT of the customer's country via OSS or local registration |
Live interactive virtual training | webinar, Zoom course with a live teacher, Q&A | Customer's country | No | VAT of the customer's country |
Streaming event with interactive participation | live online conference, virtual masterclass, streamed event | Customer's country | No | VAT of the customer's country |
The key distinction is therefore the following:
the €10,000 threshold may apply to on-demand video trainings where they qualify as electronic services,
but it does not apply to live interactive virtual trainings or interactive virtual events.
Key takeaways
For interactive virtual trainings and streamed events with interactive participation, a Belgian supplier charges 21% Belgian VAT only when the customer is established in Belgium.
In all other cases, the place of supply depends on the customer's country.
For B2B EU, the reverse charge mechanism generally applies.
For B2C EU, you must charge the VAT of the customer's country, usually via OSS or through a local VAT registration.
For on-demand video trainings (electronic services), the €10,000 threshold may allow Belgian VAT to continue to apply as long as that threshold is not exceeded.
Under the Belgian VAT franchise scheme, the €10,000 threshold does not apply: electronic services sold to private individuals in other EU countries are taxed in the customer's country from the first euro and do not count towards your €25,000 Belgian franchise threshold. You can handle them through the OSS scheme (while keeping your franchise) or the cross-border SME scheme.
Need help? Chat with us or email support@accountable.eu, we're happy to help.