- Belgian Chamber of Representatives accepted Bill No. 55K3743001 to introduce mandatory electronic invoicing
- Mandatory e-invoicing for business-to-business transactions effective from Jan. 1, 2026
- Obligation does not apply to business-to-government or business-to-consumer transactions
- All taxpayers registered for VAT subject to the obligation, except for certain exceptions
- Structured e-invoices to be sent or received via the PEPPOL network
- Foreign taxpayers registered for VAT in Belgium exempt unless they have a permanent establishment in the country
- Clarification of limitations of taxable transactions subject to e-invoicing
Source: news.bloombergtax.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.
