- The Belgian finance minister has relaunched a legislative proposal for mandatory e-invoicing for domestic B2B transactions.
- The draft proposal aims to implement the e-invoicing obligation on 1 January 2026.
- The government will need to obtain a derogation from the European Commission and pass the legislation through parliament.
- The new proposal differs from the previous one in that there is no phased implementation and an associated e-reporting obligation is expected to be introduced later.
- The B2B e-invoicing mandate would apply to taxable persons established in Belgium and Belgian branches of foreign entities.
- Companies would be obliged to issue invoices in an electronic structured data format for domestic transactions in Belgium.
- Sending a pdf invoice per email would no longer be allowed in a domestic B2B context.
- Businesses should start preparing for this potential mandate and use it as an opportunity to reassess their digital strategy and explore tailored solutions.
- The introduction of e-invoicing could lead to the transformation and automation of business’ tax and finance processes.
Source: taxathand.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.
