Belgiums VAT Act Amendment: A Move Towards Mandatory E-Invoicing

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Amendments to E-invoicing

The Belgian Chamber of Representatives is considering Bill No. 55K37430011. This bill proposes amendments to the VAT Act, introducing mandatory structured e-invoicing for specific transactions.

The bill’s main provisions include the implementation of mandatory e-invoicing for business-to-business (B2B) transactions from January 1, 2026.

The obligation applies to all VAT-registered taxpayers, with exceptions for those benefiting from the flat-rate regime, engaged in VAT-exempt transactions, and bankrupt taxpayers. Structured e-invoices must be transmitted via the Pan-European Public Procurement Online (PEPPOL) network. Foreign taxpayers registered for VAT in Belgium are exempt unless they have a permanent establishment in the country.

This move towards mandatory e-invoicing is a significant step in modernizing business transactions. It aligns Belgium with other European countries that have implemented similar measures.

The proposed changes aim to improve VAT reporting and compliance efficiency. In addition, it could also reduce administrative burdens for businesses and the government. However, the transition may pose challenges, particularly for small and medium-sized enterprises (SMEs) that may lack the necessary resources to implement these changes.

As the bill progresses through the legislative process, businesses should monitor developments closely. Subscribe to our newsletter to keep up to date.

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