Belgium’s new proposal for mandatory electronic invoicing from 1 October 2026

During a recent Council of Ministers meeting, a preliminary draft law was approved on the introduction of mandatory electronic invoicing for business-to-business transactions.
The previously proposed phased approach to adopting e-invoicing has been removed.
Belgium plans to introduce mandatory e-invoicing for domestic B2B transactions from January 1, 2026, with no phased implementation.
The e-invoicing mandate will apply to taxable persons established in Belgium and Belgian branches of foreign entities, and require companies to issue invoices in an electronic structured data format.
A pre-draft bill has been adopted by the Council of Ministers, and the Belgian government will need to obtain a derogation from the European Commission and pass the legislation through Parliament.
Businesses should begin preparing for the new mandate as soon as possible, with the introduction of e-invoicing serving as a catalyst for the transformation and automation of business’ tax and finance processes.

Source EY

Other newsletters on E-Invoicing in Belgium (posted betwen Sept 28-Oct6, 2023)

E-invoicing