- Belgian government submitted a draft law for e-invoicing obligation to parliament
- Law would require exchange of structured electronic invoices between taxpayers from 1 January 2026
- Government must apply for derogation from EU VAT directive and navigate draft legislation through parliamentary process
- Draft law currently only includes e-invoicing obligation, but reporting obligation expected to be introduced later
- E-invoicing mandate would apply to domestic transactions between VAT registered entities in Belgium
- In-scope entities include Belgian-established VAT registered entities, VAT groups, SMEs, and agricultural enterprises
- Foreign entities registered for VAT in Belgium would also need to receive structured e-invoices if they communicate their Belgian VAT number to a Belgian supplier
- B2B e-invoicing mandate applies to domestic transactions in Belgium, except for operations performed by foreign suppliers where recipient is liable for Belgian VAT
- VAT-exempt transactions and cross-border transactions initiated by Belgian taxpayers are not within scope of e-invoicing obligation
- Preferred electronic exchange framework is PEPPOL, with PEPPOL-BIS format as standard e-invoice format
- Businesses without technical capability for structured e-invoices can temporarily use the Belgian public platform HERMES
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.
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