Fiscal subject related
The sending of the structured electronic invoices will be done via a decentralized network called Peppol. For the sending and receipt of your invoices, a company's invoicing or accounting software will make a secure connection with the mentioned Peppol network, to which your customer or supplier is also connected.
Therefore, from January 1, 2026, all Belgian VAT-registered companies must use structured electronic invoices between each other. These are invoices that are exchanged directly between the software of both companies. Sending an invoice in PDF format via e-mail or via a platform will no longer suffice.
This obligation does not apply to outgoing invoices to those private customers, so it does not cover B2C, but rather will include B2B transactions as planned. However, a company doing business in Belgium must be able to receive structured electronic invoices from its suppliers and will therefore have to adapt their systems for this by January 2026.
Other news from Belgium
FPS Finance in Belgium releases updates to technical documentation—Use Cases for GKS 2.0.
Belgian Tax Authority – The FPS Finance has published updates to the technical documentation for new GKS 2.0 solutions. The update concerns Use Cases for new cash register systems 2.0, specifically UseCases BasicSet POS_FDM, which include how various transactions are handled. Read more
The FPS Finance in Belgium releases an updated version of the technical specification for POS and fiscal data module communication concerning GKS 2.0.
FPS Finance has published updates to the technical document—the detailed description of the operation and communication between the cash register (POS) system and the fiscal data module. The current version of this document is 1.7. FPS Finance published version 1.6, followed by version 1.7 immediately. This document explains technical specifications for operating the software and communication bet... Read more
Overview of VAT developments in Belgium in motion
Belgium is implementing significant VAT reforms effective January 2025, including direct debit payments, automatic monthly refunds for monthly filers, and extended deadlines for quarterly returns. In the following, we unveil more about the penalties. Read more
Z Report requirements in Belgian fiscalization
In Belgium, Z reports are essential fiscal documents generated at the end of each business day for every cash register system, including electronic journal (ECR) and PC-POS systems. They consist of the Daily Financial Z report, which provides a turnover breakdown and transaction summary, and the Daily User Z report, which details user-specific activities such as logins, receipts, and VAT contributions. Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
A proposal for VAT in the digital age (ViDA) has been approved.
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more
Belgium's e-invoicing requirements with key details for compliance summarized
Belgium will require mandatory e-invoicing for B2B transactions starting January 1, 2026, using the Peppol network to streamline operations and combat VAT fraud. The mandate excludes microenterprises and B2C transactions, and the government has published an initial list of compliant e-invoicing software solutions to support businesses in meeting these requirements. Belgium is set to implement mand... Read more