The Belgian finance minister has revived the proposal for mandatory e-invoicing for domestic B2B transactions, with a planned implementation date of January 1, 2026. The proposal includes all taxable persons established in Belgium and Belgian branches of foreign entities. It mandates the use of PEPPOL-BIS UBL format for electronic invoices exchanged through the PEPPOL network or another compliant system. The mandate will prohibit manual paper invoices, PDF invoices via email, and traditional EDI in a domestic B2B context. The approach this time is a single “big-bang” implementation without phased rollout. An associated e-reporting obligation is expected to be introduced later. Businesses should start preparing for the potential new mandate, especially if they are new to PEPPOL. Other countries like Poland, Germany, Spain, Slovakia, France, Croatia, and Latvia are also planning to introduce e-invoicing mandates in the coming years.
Source Opentext
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