Belgium Implements Mandatory B2B E-Invoicing from January 2026

• Mandatory e-invoicing will be introduced for B2B taxable persons in Belgium from 1 January 2026.
• The initial proposal for phased implementation based on annual turnover has been changed, and the requirement will now apply to all taxpayers regardless of turnover.
• The default standard for structured e-invoicing will be the European Pan-European Public Procurement Online network, but taxpayers can use another system as long as it meets the European standard.
• Further details will be provided once the proposal is published.
• Tax professionals recommend that taxpayers start preparing for the e-invoicing obligation as soon as possible to be ready by 1 January 2026.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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