- Belgium plans to introduce mandatory e-invoicing for domestic B2B transactions from January 1, 2026, with no phased implementation.
- The e-invoicing mandate will apply to taxable persons established in Belgium and Belgian branches of foreign entities, and require companies to issue invoices in an electronic structured data format.
- A pre-draft bill has been adopted by the Council of Ministers, and the Belgian government will need to obtain a derogation from the European Commission and pass the legislation through Parliament.
- Businesses should begin preparing for the new mandate as soon as possible, with the introduction of e-invoicing serving as a catalyst for the transformation and automation of business’ tax and finance processes.
Source Deloitte
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