- Non-established entities with Belgian VAT registration are excluded from the Belgian e-invoicing mandate.
- The Belgian e-invoicing mandate requires domestic B2B e-invoicing for established entities starting January 2026.
- The exclusion of non-established entities aligns with the European Union’s ViDA proposal.
- The e-reporting mandate, effective January 2028, may include non-established entities with Belgian VAT registration.
- Belgian established businesses should prepare for the e-invoicing mandate and consider their digital strategy.
- Non-established entities may need to comply with the e-reporting obligation in 2028.
- Belgian established companies need to determine the country of establishment when issuing e-invoices.
Source: deloitte.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.
