- Belgium is introducing electronic invoicing from January 1st, 2026
- Obligation to issue structured electronic invoice requires meeting specific criteria
- Supplier must be VAT-taxable person in Belgium, with exceptions
- Customer must be taxable person with legal obligation to provide Belgian VAT number
- Transactions requiring structured electronic invoice are limited to certain supplies in Belgium
- Customers must accept structured electronic invoices
- E-invoicing rules do not address mandatory electronic reporting
- Regulations do not apply to B2G or B2C transactions, only B2B
- Separate EU framework exists for B2G transactions, rules may be amended in the future.
Source: fiscal-requirements.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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