The introduction of mandatory eInvoicing in Belgium has been approved by the Chamber and is set to take effect from January 1, 2026, pending Council authorization. The law requires the issuance and acceptance of structured electronic invoices for B2B transactions, with specific criteria for suppliers, recipients, and transactions. It also mandates VAT-group members to comply with the invoicing terms. The PEPPOL-BIS format is designated as the main reference for technical specifications, with the option for derogation if agreed upon by both parties involved.
Source EY
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