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
FPS Finance in Belgium updated technical documentation for GKS 2.0 concerning communication with TA as well as communication between CRS and FDM

FPS Finance has released updates to the technical documentation for GKS 2.0, focusing on communication between the Fiscal Data Module (FDM) and the Tax Authority (TA). Version 1.04 of the API protocol between FDM and FINCLOUD includes text improvements and minor corrections in section 12.5, while version 1.8 of the CRS-FDM communication document adds clarifications on B2B invoicing and VAT receipt printing. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
Is the usage of certified cash register systems expanding to other sectors in Belgium?

Belgium's federal government plans to expand the use of certified cash register systems (black boxes) beyond the HORECA sector to other fraud-sensitive industries, though specific sectors have yet to be confirmed. Small-scale businesses with annual revenues below €25,000 will remain exempt, but the calculation method for this threshold may be revised. Read more
The FPS Finance has published a new POS Certification Guide for GKS 2.0 solutions in Belgium.

The FPS Finance in Belgium has published a new POS Certification Guide for GKS 2.0 solutions, providing detailed instructions on the certification process. The guide includes an application form, testing procedures, required documentation, and step-by-step guidance to ensure compliance. Read more
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