- Belgium has submitted a draft law to the Parliament for mandatory B2B e-invoicing.
- The proposed go-live date for all taxpayers is January 1, 2026.
- Almost all VAT taxpayers in Belgium will be required to issue and receive invoices electronically.
- There are a few exceptions, such as taxpayers under the flat regime, bankrupt taxpayers, and those who provide certain VAT-exempt supplies.
- Non-established buyers must be able to receive structured e-invoices from their Belgian suppliers.
- The draft proposes e-invoice issuance via the Peppol network as the default standard.
- The parties may agree on the exchange of e-invoices in the European Standard.
- The mandate applies to transactions that take place in Belgium for VAT purposes and are not exempt under Article 44 of the local VAT Code.
- B2C transactions are not included, while B2G transactions already have an e-invoicing obligation.
- The draft law still needs approval through the legislative process and authorization from the EU Commission.
Source: fonoa.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.
