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Belgium Implements Electronic Invoicing Law for VAT-Registered Taxpayers, Effective January 1, 2026

  • Belgium has enacted legislation for electronic invoicing for most VAT-registered taxpayers
  • The requirement for e-invoices will be introduced for domestic business-to-business transactions from January 1, 2026
  • The requirement does not apply to supplies under the reverse charge mechanism or exempt goods
  • Invoices must be structured in the PEPPOL-BIS format or another European eInvoicing standard
  • B2G e-invoicing requirements were phased in starting from October 1, 2022

Source: answerconnect.cch.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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