Belgium has received parliamentary approval for mandatory national implementation of electronic invoicing. The approved bill modifies the Value-Added and Income Tax Code of 1992 and introduces new e-invoicing requirements.
Although electronic invoicing has been mandatory in the public sector, private-sector taxpayers must now prepare to use e-invoices from January 1, 2026. Belgium plans to utilize the Peppol framework, which is already in use in the public sector, to extend these requirements to businesses.
This is in line with Belgium’s commitment to harmonize the new obligations with the ViDA proposal. The specifics of the obligation are:
- The mandatory electronic invoicing in Belgium applies to domestic B2B transactions by taxpayers within the country, with specific exclusions for certain taxpayer categories.
- The mandate also covers Belgian taxpayers with a permanent establishment outside the country but excludes B2C transactions and non-domestic B2B transactions from the structured invoicing obligation.
- Tax incentives are offered to ease the financial impact on businesses, and an information campaign will be conducted to educate businesses about the upcoming changes.
- The draft law requires authorization from the European Commission and must adhere to EU legislation as stated in the ViDA proposal.
Source: https://finances.belgium.be/sites/default/files/downloads/169-dpi-mb-bs-20231229.pdf
& https://vatsquare.com/bill-on-mandatory-e-invoicing-adopted/
