Accountant for e-commerce sellers
Webshop, marketplaces, dropshipping, subscriptions: you sell across Europe from Belgium. Your accountant must track VAT (TVA/btw) in each country, thousands of transactions and the value of your stock. This is the daily work of the Viseeon network's e-commerce accountants.
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Why does an online shop's bookkeeping go off the rails so fast?
VAT in twenty-seven countries
Once your sales to consumers in other EU countries pass the EU threshold, you must apply the VAT of your customer's country. Without a properly set up OSS one-stop shop, you may wrongly pay Belgian VAT and have to regularise abroad.
Thousands of small transactions
Each sale goes through a payment provider or a marketplace that keeps its commissions and pays out a single balance. Matching these payouts to orders, refunds and fees is the main accounting task for an online seller.
Stock that is hard to value
Stock at home, with a logistics provider or in a marketplace warehouse, returns, unsold goods: the value of your stock changes your taxable profit. A rough inventory distorts your result and your tax.
Platforms that report to the tax authorities
Marketplaces send the tax authorities information on their sellers' income. Your returns must match this data. A gap can trigger an audit.
Three areas of expertise to sell online with peace of mind
EU VAT and OSS
Monitoring of your EU distance-sales threshold, registration with the OSS one-stop shop, per-country rate setup in your shop, quarterly OSS returns and Belgian VAT.
Reconciling your payment flows
Automated import of reports from your platforms and payment providers, matched against orders, refunds and commissions. You know what each channel really earns you.
Stock and margin per product
Stock valuation method, year-end inventory, logistics costs and returns allocated by channel. You track your net margin per product and your customer acquisition cost.
Which VAT rules apply when you sell online from Belgium?
Sales to consumers in the European Union. A common annual threshold of €10,000 excluding VAT applies to all your intra-EU distance sales of goods and certain electronic services. Below this threshold, you may apply Belgian VAT. Above it, the VAT of the customer's country applies. The OSS one-stop shop, in place since 1 July 2021, lets you declare and pay it in Belgium in a single return.
Sales to Belgian businesses. Since 1 January 2026, your invoices to Belgian VAT-registered customers must be electronic and structured. Your sales to consumers are not covered by this obligation.
Small business exemption. If your annual turnover does not exceed €25,000, the VAT exemption scheme may apply. While your EU distance sales stay under the €10,000 threshold, they are located in Belgium and covered by the exemption. Above it, the VAT of the customer's country applies to those sales. Since 1 January 2025, a cross-border exemption scheme lets you also apply the exemption in other Member States, subject to prior notification. Your turnover in the EU must not exceed €100,000 per year, and you must respect each country's national threshold.
Imports from outside the EU. If you buy from China or elsewhere outside the Union, import VAT and customs duties add to your cost price. If you sell directly to consumers goods shipped from abroad, the IOSS one-stop shop lets you declare VAT on consignments worth up to €150. Since 1 July 2026, these IOSS consignments also bear a flat customs duty of €3 per item category.
| Your customer | Basic VAT rule |
|---|---|
| Consumer in Belgium | Belgian VAT |
| Consumer in the EU, EU sales under €10,000 per year | Belgian VAT possible |
| Consumer in the EU, EU sales above €10,000 per year | VAT of the customer's country, via OSS |
| VAT-registered Belgian business | Belgian VAT, structured electronic invoice |
Online selling VAT checklist
EU threshold, OSS one-stop shop, invoice mentions, electronic invoices, imports: check in ten points that your shop is compliant.
Get the guideWhen must I apply my customer's country VAT?
As soon as your total distance sales to consumers in other EU countries exceed €10,000 excluding VAT in the current or previous calendar year. The threshold is common to all EU countries.
What is the OSS one-stop shop?
It is a portal that lets you declare and pay in Belgium the VAT due in other EU countries on your sales to consumers. It spares you from registering for VAT in each country. It has applied since 1 July 2021.
Are my marketplace sales treated differently?
In some cases, the marketplace is treated as the seller for VAT, for example for certain imports or sales by sellers established outside the EU. The platform becomes the "deemed supplier" for distance sales of goods imported in consignments of up to €150. It also does so for sales to consumers of goods already in the EU by non-EU sellers. For a seller established in Belgium selling goods located in the EU, you generally remain liable for the VAT. Your accountant reviews your flows.
Do I need to issue electronic invoices to my consumer customers?
No. The structured e-invoicing obligation covers invoices between Belgian VAT-registered businesses. Your Belgian business customers, however, must receive an electronic invoice.
How do I book marketplace payouts?
Each payout must be broken down: gross sales, VAT, commissions, logistics fees, refunds. The net payout alone is not enough. Your accountant imports the detailed reports and reconciles them.
How do I value my stock at year-end?
At purchase price or cost price, with a write-down for unsellable or outdated products. The inventory must include stock held by your logistics provider and by marketplaces.
Can I start my online shop as a side business?
Yes. In 2026, no social contributions are due if your income as a self-employed person in a secondary capacity does not exceed €1,922.16. Above that, contributions are 20.50% of income, with a quarterly minimum of €98.51.
Do platforms report my income to the tax authorities?
Yes. Belgium transposed the DAC7 directive through the law of 21 December 2022. Platform operators identify their sellers. By 31 January at the latest, they report to the tax authorities the amounts received the previous year, commissions and bank details. Your returns must therefore be consistent with this data.
Should I run my webshop as a sole trader or through an SRL/BV?
The SRL/BV (private limited company) protects your personal assets and can become tax-efficient as profit grows. It requires a financial plan and a notarial deed, with no minimum capital. Our simulator gives you a first comparison.
Which KPIs should an e-commerce business track?
Net margin per product after logistics costs and commissions, customer acquisition cost, average basket, return rate and stock turnover.
Let's talk about your online shop
Book a 20-minute video call with an accountant who already works with online sellers.