- Belgium plans to implement a mandatory B2B e-invoicing system for domestic transactions starting January 1, 2026, requiring most established businesses to issue structured electronic invoices, while non-established VAT registered taxpayers will not be obligated to receive e-invoices.
- The e-invoicing mandate will exclude business-to-consumer (B2C) transactions and will require all e-invoices to adhere to the Peppol-BIS format, which complies with the European EN 16931 standard, ensuring interoperability and structured electronic processing.
- Additionally, the Belgian government aims to introduce real-time e-reporting of invoices to the tax administration by 2028 as part of anti-VAT fraud measures, connecting cash registers and invoicing systems for immediate VAT data transmission, although this aspect is not yet legislated.
Source Marosa
See also
- Collection of E-Invoicing Guides – Worldwide
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