Wet van 2 oktober 2003 tot wijziging van de Wet van op de omzetbelasting 1968 in verband met de - in beginsel tijdelijke - invoering van een omzetbelastingregeling voor elektronische diensten (e-commerce) ref: Staatsblad n° 378 af 07/10/2003

This law introduces a VAT (Value Added Tax) scheme for electronic services, commonly known as e-commerce. The aim is to adapt tax regulations to the growing digital economy and ensure fair competition. This affects businesses selling digital services online and consumers purchasing them. It aims to clarify where VAT is due, potentially changing how VAT is collected and remitted.