Belgium to Mandate B2B E-Invoicing by 2026, E-Reporting by 2028

Brussels, Belgium— Belgium is set to overhaul its tax compliance framework with the mandatory adoption of electronic invoicing (e-invoicing) for B2B transactions starting January 1, 2026, followed by implementing a real-time E-Reporting system in 2028. These measures aim to enhance tax efficiency, reduce fraud, and streamline VAT reporting.

Key Tax Digitization Measures

1. Mandatory B2B E-Invoicing (January 2026)
   • Businesses registered for VAT in Belgium must issue, receive, and process invoices exclusively in structured electronic formats.
   • The system will adhere to Peppol BIS 3.0 standards, ensuring interoperability and automation.
   • Paper invoices and PDFs will no longer be accepted.
   • The new requirements do not apply to B2C transactions.
2. Real-Time E-Reporting System (January 2028)
   • A near real-time tax reporting system will be introduced to complement e-invoicing.
   • Based on the Peppol 5-corner model, tax data will be electronically transmitted to a centralized government portal.
   • The system eliminates the need for annual VAT client listings, reducing administrative burdens and minimizing tax evasion risks.

Regulatory Approvals and Business Readiness

Belgium is currently awaiting EU authorization to enforce mandatory B2B e-invoicing. In the meantime, businesses are encouraged to assess their digital readiness and adopt Peppol-compliant invoicing systems.

“These reforms mark a significant step towards a fully digital tax system, ensuring transparency and compliance for businesses operating in Belgium,” said a spokesperson from the Belgian Ministry of Finance.

What Businesses Need to Do

• Implement Peppol BIS 3.0-compliant invoicing systems before 2026.
• Prepare for real-time e-Reporting obligations starting in 2028.
• Work with certified Peppol Access Points to ensure seamless compliance.
• Monitor regulatory updates as Belgium finalizes implementation guidelines.

What’s Next?

The Belgian tax authorities are expected to release further technical and operational details in the coming months. Businesses should start adapting now to ensure compliance with these upcoming regulations.

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