Belgium’s Plan for Mandatory E-Invoicing by 2026: Summary and Tax Incentives

• Belgium has proposed a draft law to introduce mandatory e-invoicing.
• Invoices must be sent and received in a structured format using the Peppol network.
• The mandate will come into force on January 1, 2026.
• It applies to domestic B2B transactions by taxpayers established in Belgium.
• Certain categories of taxpayers are excluded from the mandate.
• E-invoicing also applies to Belgian taxpayers with a permanent establishment outside the country.
• B2C transactions and non-domestic B2B transactions are excluded from the structured invoicing obligation.
• Tax incentives are provided to minimize the financial impact on businesses.
• An information campaign will be conducted to inform businesses about the changes.
• The draft law is subject to authorization from the European Commission and must comply with EU legislation.

Source: avalara.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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