E-commerce in Belgium: legal obligations for online sellers
What are the legal obligations for e-commerce in Belgium? BCE registration, VAT, right of withdrawal, legal notices and consumer protection.
In brief
Every Belgian online seller must be registered with the BCE, display complete legal notices, honour the 14-day right of withdrawal and apply the correct VAT rules (OSS regime above €10,000 in EU sales). Non-compliance exposes the seller to fines and potential nullity of certain contracts.
The legal framework for e-commerce in Belgium
Online commerce in Belgium is governed by several texts:
- Book VI of the Code of Economic Law: market practices and consumer protection
- Book XII: electronic economy law
- GDPR: personal data protection
- VAT Code: fiscal obligations
Obligation 1: BCE registration
Every e-commerce business must be registered with the Crossroads Bank for Enterprises with a company number, NACE codes, and registered office. Learn more in our guide on what the BCE/KBO is in Belgium.
Obligation 2: Mandatory legal notices
Your website must clearly display:
- Full company name
- BCE number and VAT number
- Registered office address
- Contact details: email, phone
- General terms and conditions
- Privacy policy (GDPR)
To understand which BCE data you can legally use on your site, read our article on GDPR and public company data.
Obligation 3: Right of withdrawal
Consumers have a 14-day cooling-off period to withdraw from the purchase.
Obligation 4: VAT and e-commerce
Since the OSS regime (One-Stop-Shop), specific rules apply for intra-community B2C sales. Businesses delivering digital services must also familiarize themselves with electronic invoicing via Peppol in Belgium.
Obligation 5: Pre-contractual information
Before the order, you must provide the total price including VAT, payment and delivery terms, and the existence of the right of withdrawal.
Conclusion
E-commerce in Belgium is subject to strict obligations. Our API helps you verify the legitimacy of any e-commerce business registered with the BCE. For API integration, see our guide on integrating the BCE API into your application and our overview of legal forms of companies in Belgium.
Frequently asked questions
Is BCE registration mandatory to sell online in Belgium ?
Yes, any commercial online activity carried out in Belgium requires registration with the Crossroads Bank for Enterprises (BCE). You receive a company number that must appear on your website, general terms and your invoices. Failing to register exposes you to fines and the potential invalidity of your contracts.
What mandatory legal notices must a Belgian e-commerce site display ?
A Belgian e-commerce site must display the full company name, BCE and VAT number, registered office address, contact details (email and phone), general terms and conditions, and a GDPR-compliant privacy policy. These notices must be easily accessible, typically in the footer or a dedicated section.
How does the 14-day right of withdrawal work for e-commerce in Belgium ?
Belgian consumers have 14 calendar days to withdraw from an online purchase without reason or penalty. The period runs from receipt of the goods or conclusion of the contract for services. Exceptions apply to personalized goods, digital content started with consent, and perishable goods. You must refund the customer within 14 days of their withdrawal.
Which VAT regime applies to e-commerce sales from Belgium to other European countries ?
If your B2C turnover to all EU countries is below 10,000 euros per year, you apply Belgian VAT. Above that threshold, you must apply the VAT rate of the buyer's country. To simplify declarations, you can register for the OSS (One-Stop-Shop) regime in Belgium, which lets you file a single quarterly declaration covering all EU VAT.
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