Draft e-invoicing legislation published in Belgium to restore momentum and set commencement date.

• Belgium has published draft e-invoicing legislation with a commencement date of 1 January 2026.
• Established entities will be required to issue structured invoices, while foreign entities with Belgium VAT registration will be required to receive structured invoices.
• Paper invoices and unstructured invoices will no longer be allowed.
• Reporting requirements have not been merged with the initial plans, but are expected to be implemented later.
• The invoice format must adhere to the European norm.
• PEPPOL will be the basis for the mandate execution, but taxpayers can use other systems that meet the European standard.
• The legislation still needs to be ratified in the Belgium Parliament.

Source: tungstenautomation.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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