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Recent Changes in VAT: An Overview of Legislative Initiatives in Belgium

  • E-invoicing or e-facturatie is a topic that was high on the legislative agenda in 2023.
  • A draft text was published on January 5, 2024, which provides for mandatory B2B e-invoicing starting from January 1, 2026.
  • There will also be a change in B2G e-invoicing, with mandatory e-invoicing for government contracts under €30,000 starting from March 1, 2024.
  • These developments in e-invoicing are part of the European Commission’s action plan on “VAT in the Digital Age.”
  • The implementation of these changes is expected to take place no earlier than 2028, with a possible delay until 2030 or later.
  • The modernization of VAT reporting obligations and the collection of tax and non-tax receivables within the FOD Financiën is postponed to January 1, 2025.
  • This modernization includes the abolition of the VAT current account and the introduction of a provision account and replacement VAT return.
  • The procedure for claiming VAT deduction by mixed or partial VAT taxpayers using the actual use method was already changed from January 1, 2023.


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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