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Belgium Approves Preliminary Draft Law for Mandatory B2B E-Invoicing by 2026

  • The Council of Ministers in Belgium has approved a preliminary draft law introducing mandatory B2B e-invoicing in the country.
  • The draft introduces changes to the Value Added Tax Code to require the use of structured electronic invoices between taxpayers.
  • The requirement covers the preparation, sending, receiving, and processing of invoices using a machine-readable structured electronic format.
  • The Peppol network is expected to be used as the delivery mechanism for e-invoices.
  • Mandating e-invoice exchange between B2B trading parties is the first step towards implementing a CTC reporting mandate to the Federal Public Service Finance.
  • The expected go-live date for the B2B e-invoicing mandate is January 2026.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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