Belgium’s Proposal for Mandatory B2B E-Invoicing: Overview and Changes Compared to Previous Plans

• The Belgian government has submitted a proposal to make electronic invoicing mandatory for B2B transactions.
• The motivation behind this proposal is to address the VAT gap and achieve cost savings for businesses.
• The plan is to implement mandatory e-invoicing for all VAT-registered entities from January 1, 2026.
• The original plans included e-reporting, but this component is not included in the current proposal.
• The B2B e-invoicing rules are based on the B2G e-invoicing rules that have been in force since 2019.
• The obligation to issue an e-invoice applies to VAT-registered entities established for VAT purposes in Belgium.
• Foreign entities with a fixed establishment in Belgium for VAT purposes are also subject to mandatory e-invoicing.

Source: vat-consult.be

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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