Whatnot - Tax guide - Belgium

This guide has been prepared by an independent third-party law firm. Every buyer’s and seller's situation is unique and so are their specific tax circumstances. The below stated information should not be considered as tax advice, but as a general overview of relevant tax rules. Whatnot does not provide tax advice for individual situations, and therefore we strongly recommend speaking with a professional tax advisor for tailored advice.
 

 January 2026

BELGIUM – TAX CONSIDERATIONS FOR BELGIAN RESIDENT WHATNOT SELLERS

Hey there! If you’re a seller based in Belgium and want to sell stuff through Whatnot, let’s talk taxes. 

Taxes can be tricky and therefore you should keep up to date with your tax obligations and remain tax compliant. The timely preparation, filing and payment of taxes are your responsibility per the Whatnot terms of Service. 

As a Belgian seller, make sure you are on top of the taxes that may apply to you, such as:

• Value added tax (VAT)
• Personal Income Tax

Just a heads-up: this guide covers personal income tax and VAT for Belgian sellers. If you’re selling from outside Belgium to Belgian consumers, it’s a different story.

The info in this guide isn’t all-inclusive and definitely not legal or tax advice. If you’re not sure on your local tax rules, it’s a good idea to double-check with your tax authorities or chat with a professional to get advice that is tailored to you. Whatnot cannot help you out with questions about this guide, it’s intended as a jumping off point.

Just so you know, we don’t refresh this info on the fly. Best to verify if there’s been any recent changes to the laws and procedures.

Under the EU’s DAC7 rules, Whatnot may need to report your income made through the platform to the tax authorities. So, if there’s a difference between what Whatnot reports and what you report, the authorities may ask you questions about your income. More info on that here.

VALUE ADDED TAX

Value Added Tax (‘’VAT’’) can get tricky, so make sure you understand the rules as they relate to your specific situation. 

Broadly speaking, VAT in Belgium is a tax on consumption. Most goods and services supplied in Belgium are subject to VAT.

When selling and shipping goods, the VAT rules vary depending on the destination:

• Belgian buyers: Belgian VAT will as a rule apply. 
• EU buyers (outside of Belgium): VAT in the buyer’s country will as a rule apply if you sell for more than EUR 10,000 in other EU countries per year to consumers. If you sell goods across-borders to businesses, VAT exemptions on your supplies may apply.
• Non-EU buyers: For sales to consumers and businesses with exports out of the EU you can typically get VAT exemptions in Belgium. In addition, VAT rules in the customer’s country may apply to you.

Below you’ll find more information on these categories.

SELLING TO BELGIAN BUYERS

If you’re regularly providing goods or services in Belgium (not just a one-time thing), you may need to register for and charge local VAT to your buyers and pay this VAT to the Belgian tax authorities.

Therefore, if you are selling items on the Whatnot platform, you may need to include Belgium VAT in the item price and pay this VAT amount to the Belgian tax authorities. You as the seller should figure out if you should charge Belgian VAT on your sales. 

Do I need to charge any VAT to Belgian buyers if I am selling items on Whatnot?

If you regularly sell goods through Whatnot with the goal of making revenues, you’ll need to register for VAT and charge VAT to your buyers.

If however, you are a small business you do not have to charge VAT. This is an optional scheme. You are a small business if your total turnover does not exceed EUR 25,000 on an annual basis.

Make sure to include sales made outside of the Whatnot platform as well when calculating these thresholds!

If you are a small business, you should not:

• charge VAT to your buyers
• issue VAT invoices to your buyers
• file monthly VAT returns and
• deduct any VAT charged to you.

However, certain formalities must still be met. In particular, you will need to submit a specific form and an annual client listing. You should contact your local tax advisor to comply with the applicable formalities. 

As said above, this scheme is optional. Therefore, you could decide to not register for the Small Business Scheme and instead invoice and pay VAT like a normal business. The advantage would be that you could deduct the input VAT on your purchases. Again, for details please consult your tax advisor.

Do I need to remit any VAT on giveaways I send to customers?

If you give products away for free, VAT may still apply because such giveaways can be treated as a deemed taxable sale. However, certain giveaways may fall under specific exceptions, such as when the item qualifies as a sample or as a gift of low value. A gift of low value is a gift not exceeding a value of EUR 50. 

If your giveaway falls under one of these exemptions, you will not have to pay VAT on your giveaway. If no exception applies, VAT is due based on the item’s value. Because the correct VAT treatment depends on the specific circumstances, we recommend contacting your tax advisor to confirm how these rules apply to your situation.

Should I account for VAT on the fees charged by Whatnot to me?

If you are registered for Belgian VAT you should be sure to add your Belgian VAT number to your Whatnot account via the flow described here. In such case, Whatnot will not charge VAT on the fees charged to you. Instead, you will have to account for VAT on these fees through the so called ‘’reverse charge’’ mechanism in your Belgian VAT return. 

This "reverse charge" effectively means that you will have to report Belgian VAT (due and deductible, depending on your right of input VAT deduction) on Whatnot's fees charged to you in your Belgian – monthly or quarterly - VAT filling return.  

You should contact your local tax advisor to see whether you can fully deduct VAT under the reverse charge. 

Note that the VAT on the Whatnot's fees will not be deductible if you qualify as a small business and do not charge VAT on your sales (see above).

VAT applies to me. How do I calculate how much VAT I need to collect from Belgian buyers?

VAT rates in Belgium aren't set in stone, they can change sometimes. If you have to charge VAT to your buyers, it's a good idea to check with the FPSF every now and then to make sure you're charging the right amount. 

In Belgium, the standard VAT rate for selling products is currently 21%. Reduced rate of 12% and 6% apply depending on the activity. Most food items and most (comic)books and newspapers for example have a lower rate of 6%. However, which rules and rate applies upon a sale of a product really depends on what type of product it is you’re selling.

There are also special schemes for people selling second-hand (the so-called margin scheme, see below) stuff and small businesses. For details, you should contact your local tax advisor.  

VAT applies to me. How do I collect VAT from Belgian buyers?

If you are registered for Belgian VAT, you’ll need to collect the VAT from Belgian buyers. Then, you have to report and pay that VAT to the government through your VAT return, usually every month. They might let you do it every quarter though, if you're not selling above a certain amount. 

If you have to charge VAT, the price you show needs to include VAT already. Think of it like the final price with everything added in. Now, sometimes there's paperwork involved, like receipts or invoices with all the VAT details spelled out. You usually only need to issue a formal VAT invoice if a business is buying from you, not individuals. For individuals, the packing slip and receipt provided by Whatnot is usually fine. 

If you do issue an invoice there are some specific things you have to include on an invoice by law.  Like your and your customer's full info, VAT ID numbers, the VAT rates, the price amount, the date etc.

In Belgium, you have to file your VAT returns electronically (via this link). Note also that, as of 2026, B2B invoices (i.e. between your business and another local business) will have to be issued electronically. If this sounds complicated, don't worry. Just ask a local expert to make sure you're on the right track.

You'll fill the return monthly or quarterly, depending on the size of your business. Monthly returns is the general rule, but you can opt for quarterly VAT returns under certain conditions (see link).

As a rule, if you are under the monthly regime, you have until the 20^th day of the month following the month during which the transaction took place to file your VAT return. So, for example, your January return is due by February 20^th. If the due date falls on a Saturday, Sunday, or holiday, you get a grace period until the next business day. The VAT payment is due on the same day. Please refer to the official calendar for the submission of VAT returns and VAT payment (see link).

If you are under the quarterly regime, you have as a rule until the 25^th day of the month following the relevant quarter during which the transaction took place to submit your VAT return. Please refer to the official calendar for the submission of VAT returns and VAT payment (see link).

For further guidance on filing returns, please see the Belgian tax authorities' website (link).

Possibility to opt in to margin scheme

The margin scheme is a special way to pay VAT in Belgium for resellers. You basically only pay VAT on the profit you make when you sell something, not the whole price. But there's a catch: you can only use this scheme if you're a reseller buying and selling second-hand goods. Basically, you're buying stuff without VAT and then selling it with VAT added on your margin and not on the sales price. 

Important note: This scheme doesn't work if you buy something with VAT already charged to you.

This scheme can also work for sales of artwork. However, with the margin scheme, you generally can't claim back any VAT you paid on stuff you bought (and neither can your customer). Not sure if it applies to you? Best to check with a local expert to see if the margin scheme makes sense for your business.

SELLING TO CUSTOMERS OUTSIDE OF BELGIUM

Which VAT rules apply if I sell to customers in the European Union where my sales to these customers do not exceed EUR 10,000 on an annual basis?

If you're selling things to consumers in other EU countries (excluding Belgium), and your total sales to them are under EUR 10,000 per year (before VAT), then you can treat those sales the same way you treat sales to Belgian customers. 

For instance, if your total sales to all customers in the EU are as follows:

• Sales to customers in the Netherlands: EUR 3,000 per year;
• Sales to customers in Germany: EUR 2,000 per year;

then you do not exceed the EUR 10,000 threshold and the Belgian VAT apply to your sales.

Important! This EUR 10,000 limit counts all your sales across different platforms, like Whatnot and others.

For these sales under the limit, you have to charge Belgian VAT and send that money to the Belgian tax authorities with your regular VAT return. 

Which VAT rules apply if I sell to customers in the European Union where my sales to these customers do exceed EUR 10,000 on an annual basis?

If you're selling more than EUR 10,000 worth of stuff to consumers in other EU countries (excluding Belgium) in total each year, things get a bit more complex for VAT. For these sales you have to charge VAT based on the VAT rules of the customer's country, not Belgium's. So, the VAT rate might be different depending on where they live. This also means you're responsible for paying VAT in those other countries. 

For instance, if your total sales to customers in the EU are as follows:

• Sales to customers in the Netherlands: EUR 8,000 per year;
• Sales to customers in Germany: EUR 5,000 per year;

then you do exceed the EUR 10,000 threshold and the VAT rules of your customer’s country apply to your sales.

For those sales over EUR 10,000 to consumers in other EU countries, you don't report the VAT in your Belgian return. Instead, there's this system called the One Stop Shop. It lets you report all that VAT in one big EU report, making things simpler. If you registered for the One Stop Shop (see link for more information), invoices are optional for you, but if you do send them, you have to make sure they follow the proper legal format.

For more information on the One Stop Shop VAT return, please click here.

The One Stop Shop is not mandatory. If you are not using it, you have to register for VAT in the EU countries where you are selling to though. In such case you also have to send VAT invoices to all your customers! 

Note that an EUwide crossborder VAT exemption for small businesses may be available for you. The rules allow you to choose in which EU countries you want to use this exemption. If you qualify for and apply this EU-wide exemption, you do not need to charge or pay foreign VAT in the other EU Member States in which you want to apply the exemption, even if your crossborder sales exceed the €10,000 threshold. Roughly speaking, the criteria for you as a Belgian resident Seller to apply this exemption are as follows:

• Your turnover does not exceed the national turnover threshold as set by the EU country where you are selling to;
• Your total turnover in the EU does not exceed EUR 100,000 on a calendar year basis; and
• You are not registered for the Import One Stop Shop in Belgium or another EU member state in which you want to apply the SME scheme.

As the calculation of above thresholds may be tricky, it is important to consult your tax advisor to determine whether your business meets the requirements for this scheme.

More information on the crossborder VAT exemption for small businesses is available on the European Commission’s website (link), which also includes a simulator that allows you to check whether you are eligible to apply for the crossborder SME scheme (link). If you want to apply for the EU-wide cross-border VAT exemption for small businesses, you can do so by submitting a prior notification in Belgium through a module in Intervat. 

Sales to businesses from Belgium to the EU are even easier to handle (both up to and above EUR 10,000). You typically get VAT-exemptions in Belgium, and the business buyers should self-report VAT in their own country. Do not forget to collect the formal evidence that you need for the VAT-exemptions in Belgium (e.g. shipping documents and invoices). 

Which VAT rules apply if I sell to customers outside the European Union?

Good news. When you sell things to people outside the EU, it's considered an export and you don't have to charge Belgian VAT on it. Heads up, though: You still have to report this sale on your Belgian VAT return, just to show it as an export. You also have to keep track of documents to demonstrate that your goods were exported from Belgium and fulfil the applicable export formalities. 

PERSONAL INCOME TAX

If you made money selling things through Whatnot, you might owe personal income taxes on that income. This guide will give you the lowdown on what taxes might apply and how to pay them to the Belgian tax authorities. 

Belgium's tax year runs from 1 January to 31 December. 

Which personal income taxes are there?

As a Belgian resident taxpayer, you must declare your worldwide income.

If you make money in Belgium from selling items on a marketplace, you may be required to report these amounts in your personal income tax return. 

Below is a brief outline of the tax that may arise on income earned from the selling of second-hand goods through an online platform in Belgium and some information on how this tax can be paid to the Belgian tax authorities. 

So, what kind of taxes are we talking about?

In Belgium, the income you earn as a Whatnot Seller could qualify as one of the following two categories of taxable income: 

• Professional income

Regular selling on online platforms with the intent to make a profit is considered a business and gets taxed accordingly. This is for those of you who are selling on Whatnot and other platforms all the time, and are practically running an online store. If that's you, the money you make might be considered professional income. 

Here's why:

Running a regular shop, trying to make a profit, is like having your own mini-business. This is different from just selling off your old stuff here and there, which wouldn't count as a business (see also hereafter). 

Not sure if your Whatnot hustle counts as a business? Best to check with a local expert to make sure you're on the right track with taxes. 

• Miscellaneous income

Even if your online sales activities do not constitute a business (see above), the sale proceeds earned would be taxable if they result from occasional online sales activities that go beyond what is considered the normal management of your private assets, the income thus earned will be considered miscellaneous income subject to a specific flat tax rate.

Heads-up: the Belgian government introduced a partial tax exemption for this type of miscellaneous income. As of 2026, the first EUR 2,000 of such income will be free of tax.

Sale proceeds that cannot qualify as professional or miscellaneous income are not taxable. 

By when do I have to file returns?

You have to declare your taxable income (if any) in your Belgian resident income tax return. This return can be filed online, via this link, or on paper.  

If you are filing a paper return, the deadline for filing is typically the end of June of the year following the end of the income year. If you are filing your tax return electronically, the filing deadline is typically on or around 15 July of the year following the income year (For example, in case of electronic tax return filing, your 2025 taxable sale proceeds will have to be declared on or around 15 July 2026). If a proxy holder - such as an accountant or tax service provider - is filing your tax return on your behalf, they generally have until mid or end of October to do so.

The Belgian tax authorities generally confirm the exact tax return filing dates in March/April of the year following the income year. 

By when do I have to make the payment? 

When you receive a notice of assessment from the Belgian tax authority, you have two months following the issuance of this assessment to pay any tax due. Belgian tax authorities have, in principle, until 30 June of the year following the tax year (the tax year is the year following the income year) to issue the notice of assessment. (For example, your tax assessment note for income year 2025 will be issued ultimately by 30 June 2027). 

What are the contact details of the Belgian Tax Authority?

Further contact information can be found on the Belgian tax authorities’ website (see here). You may also reach out to them by phone on the number +32 257 257 57. 

What are the Belgian income tax rates?

The tax rate applied depends on the type of income received. The tax rates applied can be progressive or flat. 

Miscellaneous income is taxed at a flat rate of 33%. 

Professional income is globalized revenue, on which progressive rates apply. Outlined below are the progressive tax rates and brackets for income year 2025:

• 25% on income from EUR 00.01 to EUR 16,320;
• 40% on income from EUR 16,320.01 to EUR 28,800;
• 45% on income from EUR 28,800.01 to EUR 49,840;
• 50% on income over EUR 49,840. 

*Please note that these amounts are indexed every year.

Belgium applies regional and municipal surcharges, which are taxes computed on your income tax. The municipal surcharge varies from 0% to 9% depending on the municipality where you live. Currently, the regional surcharges are neutral. 

A general personal tax allowance of EUR 10,910 (income year 2025) applies. 

SOCIAL SECURITY CONTRIBUTIONS

In Belgium, if selling online is your professional activity and you operate as a self-employed individual, you are required to pay self-employed social security contributions. The applicable contribution rate will depend amongst others on whether your online sale activities constitute your main or secondary occupation. More info here.