- Mandatory structured electronic invoicing in Belgium postponed to 1 January 2026
- Business-to-Business transactions will have to be invoiced through a structured e-invoicing scheme from 2026
- Current rules for electronic invoicing in B2B and B2G transactions in Belgium
- Requirements for B2G transactions including submission of invoices for public contracts exceeding €30,000
- From 2026, all invoices and credit notes must be generated in a structured electronic format for automatic processing
- Obligation applies to taxable persons established in Belgium and taxpayers registered for VAT in Belgium
- Exemptions for foreign companies, VAT exempt taxpayers, bankrupt taxpayers, and those subject to 0% VAT rate
- Customers must accept invoices under the mandatory structured e-invoicing scheme
- Local transactions must also comply with the structured electronic invoicing requirements
Source: rsm.global
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.
