Belgium is preparing to introduce electronic invoicing that will affect certain suppliers, customers, and transactions from January 1st, 2026, as explained below.
The entry into force of the rules for e-invoicing in Belgium is foreseen to commence on January 1st, 2026, whereas the obligation to issue a structured electronic invoice requires the meeting of the following three factors, explained below.
Belgium's e-invoicing rules: Who is obligated to comply and from when?
Public
Belgium
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1438
Content accuracy validation date:
19.02.2024
Content accuracy validation time:
08:16h
The supplier must be a VAT-taxable person established in Belgium, with some specifically defined exceptions, such as:
- A taxable person who exclusively carries out transactions exempted under Article 44 of the Belgian VAT Code is not included in the obligation.
- A taxable person applying the flat-rate scheme of Article 56 of the Belgian VAT code
- Taxable persons in a state of bankruptcy.
The customer must be a taxable person who has the legal obligation to provide its Belgian VAT number to the supplier for the purchases made, with the exception of:
- A taxable person who only carries out transactions that are explicitly exempted under Article 44 of the Belgian VAT code and do not allow a right of VAT deduction
Taxable transactions: the transactions for which a structured electronic invoice must be issued concern only supplies of goods and services that must be considered to be located in Belgium for VAT purposes, except for:
- Supplies of goods that imply a shipment of goods outside Belgium for which the customer does not need to provide a Belgian VAT number
- Taxable transactions are exempted under Article 44 of the Belgian VAT code.
Where the issuance of a structured electronic invoice is mandatory (currently planned for B2B only), the customer is obliged to accept, i.e., cannot refuse to receive a structured electronic invoice.
It is important to keep in mind that:
- The e-invoicing law does not address mandatory electronic reporting (but it is expected that this will be addressed at a later stage).
- The regulations in this field do not apply to business-to-government (B2G) or business-to-consumer (B2C) transactions, but rather only B2B.
A separate EU framework for electronic invoicing already exists for B2G transactions. If needed, the rules could be further amended to be fully compatible with the final rules adopted at the EU level in the future.
Other news from Belgium
Belgium Sets Final Deadlines for Mandatory B2B E-Invoicing
Public
Belgium
Author: Vukašin Santo
Belgium
Author: Vukašin Santo
Belgium is moving toward mandatory B2B e-invoicing by 1 January 2026, yet many companies remain unprepared, with only one-third having started implementation according to a recent BDO study. Experts warn that early preparation is critical as Belgium will also introduce a near-real-time e-reporting system in 2028, aligning with EU ViDA and increasing compliance demands on businesses As Belgium prep... Read more
Belgium to Ban Under-18s From Buy Now, Pay Later Apps
Public
Belgium
Author: Vukašin Santo
Belgium
Author: Vukašin Santo
Belgium is introducing a nationwide ban preventing anyone under 18 from using Buy Now, Pay Later services, following rising concerns about youth debt and the ease with which minors can accumulate financial obligations through frictionless digital payments. The new rules place BNPL providers under consumer-credit legislation, impose strict identity-verification requirements, and introduce penalties... Read more
Proposed VAT reform, including potential VAT rate changes in Belgium
Belgium
Author: Tara Nedeljković
Belgium is weighing a VAT reform that would raise the standard rate from 21% to 22%, merge the 6% and 12% reduced rates into a single 9%, and widen the 0% rate for essential goods. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Handling of EV Charging in Belgium in Different Cases
Belgium
Author: Tara Nedeljković
Electric vehicle (EV) chargers in Belgium are treated as electricity providers for VAT purposes, with different requirements for B2B and B2C transactions. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Belgium
Belgium
Author: Tara Nedeljković
The purpose of this document is to provide a comprehensive overview of the fiscalization treatment and regulatory framework surrounding electric vehicle (EV) charging stations in Belgium. This includes how EV chargers are classified under fiscal laws, whether they fall within the scope of fiscalization, and what obligations exist for suppliers operating in this domain. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium Introduces Draft VAT Bill to Align with EU Directive and Modernize Taxation of Art, Antiques, and Virtual Services
Public
Belgium
Author: Vukašin Santo
Belgium
Author: Vukašin Santo
Belgium’s draft VAT bill, submitted on October 9, 2025, modernizes the VAT Code by extending the 6% reduced rate to all supplies of art, antiques, and collectibles, while restricting the margin scheme to prevent competitive distortions. It also updates place-of-supply rules for virtual events and streaming services to reflect digital market realities and align national legislation with EU Directiv... Read more
Belgian tax authorities provide clarifications on the upcoming mandatory B2B e-invoicing
Public
Belgium
Author: Vukašin Santo
Belgium
Author: Vukašin Santo
Belgium’s tax authorities have confirmed that the mandatory B2B e-invoicing regime will begin on January 1, 2026, with no transitional delay, and urged businesses to finalize their Peppol-based readiness. The updated FAQ clarifies key rules on invoice dating, input VAT eligibility, written opt-outs, Hermes phase-out, and verification of public entities via the CBE portal Belgian tax authorities ha... Read more