Belgium has approved a preliminary draft law to amend the VAT Code, partially transposing the EU’s ViDA Directive. The measure focuses on Pillar 2 - Platform Economy and Pillar 3 - Single VAT Registration, with application dates of 1 January 2027 and 1 July 2029. Businesses should anticipate further legislation for digital reporting and e-invoicing ahead of the 2030 deadline.