If this option is enabled, apply VAT reverse charge where applicable, even when your customers are in your home country.

C'est interdit dans son propre pays. On ne peut pas appliquer en Belgique (et donc en Europe) Une autoliquidation dans son propre pays. Uniquement pour les pays européens avec une.

Voici un résumé pour mon entreprise belge avec du B2B et du B2C.
VAT Decision Matrix for a Belgian Company Selling Worldwide

Step 1: Identify the Customer Type

Before anything else, determine whether the customer is:

• B2C = Private individual
• B2B = Business customer

For B2B customers within the EU, always verify whether they have a valid VAT number.

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VAT Matrix by Product Type

1. Online Self-Paced Courses (Asynchronous Training)

Examples:

• Video courses
• Membership platforms
• Digital academies
• Recorded training programs

Customer Type Customer Location VAT Treatment B2C Belgium Belgian VAT (21%) B2C EU Customer’s local VAT rate (OSS scheme) B2C Non-EU Outside EU VAT scope B2B (valid VAT number) EU Reverse charge mechanism (AUTOLIQUIDATION) BUT NOT FOR BELGIUM FOR BELGIUM B2B Non-EU Outside Belgian VAT scope

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2. Live Online Training (Zoom, Google Meet, Webinar, Masterclass)

Examples:

• Live workshops
• Group coaching calls
• Interactive online classes
• Mastermind sessions

Customer Type Customer Location VAT Treatment B2C Belgium Belgian VAT (21%) B2C EU Customer’s local VAT rate (OSS scheme) B2C Non-EU Outside EU VAT scope B2B (valid VAT number) EU Reverse charge mechanism B2B Non-EU Outside Belgian VAT scope

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3. Individual Coaching and Mentoring

Examples:

• Business mentoring
• Personal coaching
• Strategy sessions
• One-to-one consulting

Customer Type Customer Location VAT Treatment B2C Belgium Belgian VAT (21%) B2C EU Belgian VAT (21%) B2C Non-EU Outside Belgian VAT scope B2B (valid VAT number) EU Reverse charge mechanism B2B Non-EU Outside Belgian VAT scope

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4. Consulting, Audits and Expert Services

Examples:

• AI audits
• Business consulting
• Strategic advisory services
• Expert assessments

Customer Type Customer Location VAT Treatment B2C Belgium Belgian VAT (21%) B2C EU Belgian VAT (21%) B2C Non-EU Outside Belgian VAT scope B2B (valid VAT number) EU Reverse charge mechanism B2B Non-EU Outside Belgian VAT scope

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Physical Events, Seminars and Retreats

This is where things become more complex.

For physical events, the location of the event itself often becomes more important than the customer’s location.

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Event Held in Belgium

Examples:

• Seminar in Brussels
• Retreat in Belgium
• Live workshop in Belgium

Customer Type VAT Treatment B2C Belgium Belgian VAT B2C EU Belgian VAT B2C Non-EU Belgian VAT B2B Belgium Belgian VAT B2B EU Belgian VAT (in many admission-to-event situations) B2B Non-EU Belgian VAT

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Event Held in France

Examples:

• Retreat in France
• Seminar in Paris
• Workshop in Lyon

Customer Type VAT Treatment B2C France Potential French VAT B2C Belgium Potential French VAT B2C Other EU Potential French VAT B2B France Potential French VAT B2B Belgium Potential French VAT B2B Other Countries Potential French VAT

⚠️ Local French VAT registration may be required.

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Event Held in Spain

Examples:

• Retreat in Ibiza
• Workshop in Barcelona
• Seminar in Madrid

Customer Type VAT Treatment All participants Potential Spanish VAT

⚠️ Local Spanish VAT registration may be required.

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Event Held Outside the EU

Examples:

• Morocco
• Canada
• United States
• Thailand

Customer Type VAT Treatment All participants Subject to local tax rules of the host country

⚠️ Belgian VAT may not apply.
⚠️ Local tax obligations may arise.

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Simplified Business Model for “Le Chaman Digital”

Category 1: Electronic Services

Products:

• Formation Express
• REBELIA
• Recorded courses
• Membership platforms

VAT Rule: OSS for EU B2C customers.

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Category 2: Live Online Education

Products:

• Roadtrip Business Learning (group version)
• Live masterclasses
• Live workshops
• Codex Originel live sessions

VAT Rule: OSS for EU B2C customers.

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Category 3: Intellectual Services

Products:

• Mentoring
• Consulting
• AI audits
• Strategic advisory services

VAT Rule: Standard B2B/B2C service rules.

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Category 4: Physical Events

Products:

• Seminars
• Retreats
• Workshops
• Live intensives

VAT Rule: Depends primarily on the country where the event takes place.

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Recommended Invoice Decision Process

Before issuing any invoice, answer these four questions:

Question 1

What type of customer is this?

• B2C (individual)
• B2B (business)

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Question 2

If B2B:

• Does the customer have a valid VAT number?
• In which country is the business established?

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Question 3

What type of service is being sold?

• Self-paced online course
• Live online training
• Coaching
• Consulting
• Physical event

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Question 4

If it is a physical event:

• In which country is the event taking place?

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Key Strategic Insight

For a business like yours, the highest VAT risk is not your online courses, mentoring, memberships, or live online programs.

The highest compliance risk comes from:

• International retreats
• Physical seminars
• Workshops held outside Belgium
• Events organized in multiple countries

Before launching physical events in France, Spain, Morocco, Switzerland, Canada, or other countries, build a country-specific VAT compliance checklist to determine:

• Whether local VAT registration is required
• Whether local invoicing rules apply
• Whether local sales taxes must be collected
• Which reporting obligations exist

This single precaution can prevent costly VAT assessments and penalties later.