On February 20th, 2024, Belgium officially published legislation mandating B2B e-invoicing in a public gazette, confirming the mandate’s introduction deadline of January 1st, 2026. Unlike most countries, Belgium will introduce the B2B mandate in a single phase in January 2026 without separate scope thresholds for different company categories or sizes. However, the effective implementation of this mandate depends on whether Belgium obtains an EU VAT Directive derogation, for which the country applied in October 2023.
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