Welcome to our Tax Bites podcast series. In this episode, we bring together several colleagues who have closely monitored the recent Belgian government negotiations. Join us as we delve into the newly agreed measures at the Belgian government level.

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Welcome to our podcast, where we explore the future of VAT. ViDA, or VAT in the Digital Age, is an EU initiative aimed at modernizing the VAT system. It introduces mandatory e-invoicing, extends the One-Stop-Shop (OSS), and sets new rules for platforms in sectors like accommodation and transport.These changes are designed to simplify VAT compliance,reduce fraud and create a more uniform system across EU member states. Given the introduction of mandatory B2B invoicing in Belgium on 1 January 2026-we will compare the ViDA rules with the Belgian rules.

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On 15 January, the OECD published a new package of guidance and information on Pillar 2. Pieter and his guests explore what is in the package, and discuss what the potential impact can be of the new guidance. We discuss the updated guidance on deferred tax assets, the Multilateral Competent Authorities Agreement and the updated Globe Information Return. Tune in for a short overview of the new guidance.

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On October 28 the European Commission published a new Draft Directive, DAC 9, which seeks to harmonise the filing of the Pillar 2 Information Return within the EU. Tune in if you want to know what’s in the proposed Directive and what the attention points for business are.

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Belgium published its QDMTT tax return and asks feedback to stakeholders. Are you interested to learn how Belgium looks at the QDMTT return? Tune in and get an update!

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The Belgian government negotiations are ongoing as we speak: what is in the ‘Nota De Wever’? Get a comprehensive overview from our experts in the latest edition of the tax bites podcast. Our experts reflect on how this can impact groups with Belgian activities.

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In this episode, we share our first impressions on the ‘Zero Draft’ Terms of Reference (ToR) for a UN Framework Convention on International Tax Cooperation released by the United Nations (UN) on 7 June 2024. Furthermore, we provide a brief overview of other important international and European tax developments. Tune in to get our first take on the released material, and don’t forget to register for our upcoming International Tax Webinar Series - Summer 2024 Insights taking place 26 and 27 June if you want to know more!

🔍 26.06 - Session 1: The Current State of Play of Pillar 1 and Pillar 2 - What In-house Professionals Must Know - registration link

🔍 27.06 - Session 2: What did the Belgian EU Presidency bring & Progress on the UN Framework Convention - registration link

An initiative of PwC’s Tax Intelligence Community - your source of information to stay ahead of the curve.

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In this episode of Tax Bites Podcast, we delve again into the intricate world of Pillar 2, what countries have done so far and we put a spotlight on Belgium's implementation of the new rules. Join us as we dissect the latest updates and explore the nuances of Belgium's implementation of this global tax initiative.

Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites