- Law No. 2024001635 in Belgium mandates electronic invoicing for B2B transactions starting Jan. 1, 2026
- E-invoicing requirement does not apply to B2G or B2C transactions
- Requirement applies to all taxpayers registered for VAT, except for certain exceptions
- E-invoices must be sent or received via the PEPPOL network
- Foreign taxpayers registered for VAT in Belgium are excluded unless they have a PE in the country
- Limitations of taxable transactions subject to e-invoicing are clarified
- Law comes into effect on Jan. 1, 2026.
Source: news.bloombergtax.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.
