Fiscal subject related
Belgium is set to implement mandatory electronic invoicing (e-invoicing) for businesses starting January 1, 2026. This move aims to improve efficiency, reduce costs, and combat VAT fraud. The mandate will require all companies to send and receive invoices electronically via the Peppol network, which operates on the “Connect once, reach all” principle. This means that once a company is connected, it can interact with all other companies on the network.
The mandate primarily targets business-to-business (B2B) transactions, requiring businesses to use structured electronic invoices compliant with European standards, specifically the Peppol-BIS standard. However, microenterprises and the business-to-consumer (B2C) sector are exempt from this requirement.
To help businesses comply with the new regulations, the Belgian government has published an initial list of compliant software solutions just recently. This list is intended as a resource and does not imply official certification by the FPS Finance. Companies are free to choose other solutions as long as they meet the necessary compliance standards that need to be covered.
Regular updates to the list of compliant software solutions are expected as more providers meet the requirements. This initiative is designed to assist companies in selecting the right e-invoicing solution in preparation for the upcoming mandate. By January 1, 2026, all companies will need to connect to Peppol through an e-invoicing service provider operating one of the certified Peppol Access Points.
Other news from Belgium
Overview of VAT developments in Belgium in motion
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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.
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Do devices like vending machines and kiosks in Belgium need to be equipped with GKS?
The Tax Authority in Belgium has provided distinction on the fiscalization requirements for certain specific devices like kiosks, vending machines, etc., making important distinctions based on their setup and connection to POS systems (if any) and if they need to be fiscalized. Read more
Belgian FPS Finance has published another set of documents for new cash register systems as Use Cases for Reports from GKS 2.0.
The Belgian Tax Authorities have released the first version of UseCasesReportsBasic POS_FDM_1.0 and an updated version of UseCases BasicSet POS_FDM as part of the GKS 2.0 documentation, providing essential guidance on report management and basic transaction handling for cash register systems, including JSON message formats, to ensure compliance for POS and FDM solution providers. The Belgian Tax A... Read more