The reforms, with the many objectives to address regarding the Belgian economy, make clear that the Ministry of Finance wishes to implement a countrywide obligation for electronic invoicing and reporting invoice data in a phased approach. To our knowledge and looking toward the future, this would be the approach:
- July 2024: every taxpayer needs to be able to receive an e-invoice;
- July 2024: issuance of e-invoices for large taxpayers;
- January 2025: issuance of e-invoices for medium-sized taxpayers;
- July 2025: issuance of e-invoices for the rest of the taxpayers.
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