Non-established entities may be exempt from the E-Invoicing obligation

• Mandate as of July 1, 2026: Belgium will implement E-Invoicing for domestic transactions as of January 1, 2026. The mandate also included non-established entities to receive E-Invoices.
• E-Invoicing Obligations: Belgium’s requirement for non-established entities to receive E-Invoices diverges from the EU VAT Directive, complicating harmonization and increasing costs for multinational corporations.
• Recent Clarification: During a recent webinar, it was suggested that non-established entities may be temporarily exempt from this obligation until electronic reporting is fully implemented by 2028.
• Call for Clarity: A change to the E-Invoicing Law in Belgium is expected soon.

Source In-House Tax Forum

See also Briefing Document: Belgium Mandatory B2B E-Invoicing

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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