On 28 December 2023, draft legislation was released in Belgium for mandatory B2B e-invoicing, awaiting approval by the Belgian Parliament. If approved, the mandate will take effect from 1 January 2026 and will apply to all VAT-registered taxpayers in Belgium. Taxable persons not established in Belgium and VAT-exempt taxpayers are not included in the mandate. The requirement for a structured e-invoice applies to those who need to provide their VAT identification number for the invoiced transaction.
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