The Belgian Ministry of Finance has made advancements in modernizing the tax system through e-invoicing laws to reduce tax fraud and administrative burdens. The new regulations will be enforced from January 1, 2026, with a voluntary compliance period starting in January 2025. The system introduces an additional invoicing obligation for Value Added Tax (VAT) in certain business transactions, requiring structured electronic invoices. The HERMES platform is currently used for issuing electronic invoices, and the government plans to transition to the Peppol network. The new system allows for self-billing and exempts cross-border deliveries from Belgium. The structured electronic invoice must be issued to taxable persons who communicate their VAT identification number.
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