Change of Subjective Scope for B2B E-Invoicing Mandate

• Clarification on E-Invoicing Obligations: The Belgian Federal Public Service Finance has announced that non-established VAT-registered companies in Belgium, meaning those without a fixed establishment, are exempt from the obligation to receive structured electronic invoices.
• Impact on B2B E-Invoicing Mandate: This clarification will affect the B2B e-invoicing mandate set to take effect on January 1, 2026, as these non-established companies will not be required to comply with the structured e-invoicing requirements.
• Potential Future Changes: The current exemption may be subject to revision in light of the forthcoming reporting requirements scheduled for implementation in 2028, which could alter obligations for non-established businesses.

Source: Sovos

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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