- Mandatory e-invoicing: From January 1, 2026, Belgian resident businesses (including VAT fixed establishments) must issue structured electronic invoices (e-invoices).
- Scope: Applies to B2B transactions where:
- The supply of goods/services is liable to VAT in Belgium.
- Belgian invoice rules apply.
- The customer has a Belgian VAT registration number.
- Exclusions: B2C transactions and transactions exempt from VAT under article 44 of the Belgian VAT code are excluded.
- Non-resident businesses: Non-resident businesses with a Belgian VAT registration number must be able to receive and process Peppol or EN16931-based e-invoices from Belgian suppliers from January 1, 2026.
- Exchange platforms: Accounting software should facilitate Peppol-based B2B e-invoice exchange (Peppol 4-corner model, Peppol-bis format). Other EN16931-compliant platforms are also allowed.
- Transition period: Until December 31, 2025, electronic invoices (with recipient consent) and paper invoices are permitted.
- Legal compliance: From January 1, 2026, only structured e-invoices are legally compliant for VAT deduction, even if PDF or paper copies are also sent.
- Other transactions: Paper or PDF invoices are still allowed for transactions not requiring mandatory e-invoicing.
- E-reporting: Belgium will introduce near real-time B2B domestic transaction reporting (e-reporting/5-corner model) from January 1, 2028.
- Further information: More details on the e-reporting requirements will be released later.
Source: pincvision.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.
