- Implementation by 2028: Belgium plans to introduce near real-time transaction reporting requirements by 2028 as part of its VAT reforms.
- Complementing E-Invoicing: These new obligations will complement the e-invoicing requirements set to start in January 2026, further combating tax evasion.
- Integration with Systems: The reporting will involve automatic data transmission to the tax authority, integrating with cash registers, payment, and invoicing systems, with details and timelines still to be clarified.
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