Until now the tax was due in the country where the provider is located. For Belgium this was more often than not Luxembourg where a sales tax of 15% is due.
Starting 1 January VAT on downloads of apps, games, music, e-books, films and software will be due in Belgium. The higher charges are the result of a European Union decision that aims at tackling unfair competition between EU states. So far most websites have decided to pass on the increase to the consumer.
On 1 January Belgium is increasing VAT levels on e-commerce and plastic surgery. Rates on home renovations are being lowered.