What You Need to Know about Belgium’s E-invoicing Bill

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What You Need to Know:

Approved legislation mandates B2B e-invoicing in Belgium starting from January 1, 2026. The Chamber of Deputies sanctioned the bill on February 1, 2024, aligning it with the structured electronic invoice outlined in EU Directive 2014/55/EU.

VAT-liable companies will be obliged to send and receive structured e-invoices. This obligation refers to domestic B2B transactions issued under the Belgian VAT law. Businesses that are not currently required to issue invoices under the current national regulations are included in this scope and must make certain that they are able to send and receive these e-invoices. The latest bill introduces a requirement for the potential for non-resident customers to accept e-invoices from their resident Belgian suppliers for domestic transactions.

The adopted approach will be based on the Peppol 4-corner model (exchange between taxpayers), with the possibility of using other exchange platforms by mutual agreement, so long as they comply with EU requirements. A mid-term plan includes introducing an e-reporting regime for B2C transaction reporting.

Belgium envisions a long-term shift to a 5-corner Peppol model (Continuous Transaction Control pre-clearance with tax authorities), encompassing e-invoicing and near-live e-reporting to replace annual customer listing reports. The objective is to combat the VAT Gap, currently estimated at €4.8 billion annually by the EU.

eezi – Powered by VAT IT, is proud to act as an accredited Peppol Service Provider, with the ability to assist with all e-invoicing needs in Belgium.

Do you need the assurance that your business is e-invoicing ready? We’re here to help and make the process eezi‘.

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To navigate the complexities of registrations and e-invoicing, reach out to our compliance and e-invoicing experts.