E-Invoicing in Belgium: formal VAT requirements effective 2026

Formal Requirements for Invoices: Invoices must meet specific legal requirements, including the inclusion of mandatory information such as the description of goods and services, their quantity, and the applicable VAT amount. Properly issued invoices are essential for the taxpayer to exercise their right to deduct VAT, and failure to comply with these formalities can lead to deductions being refused.
Refusal of Deduction and Penalties for Incorrect or Incomplete Invoices: VAT deductions can be denied if invoices do not meet the formal requirements, such as lacking detailed descriptions of services or missing supporting documentation. Courts have emphasized the necessity of clear and accurate invoicing, with penalties including reduced fines for non-compliance. The principle of “substance over form” allows some flexibility, but sufficient evidence of the transaction is still required to support VAT claims.
E-Invoicing Implementation from January 1, 2026: From January 1, 2026, all VAT-registered businesses in Belgium must use structured electronic invoices for B2B transactions. While paper and PDF invoices may still be issued temporarily, only structured e-invoices will be legally compliant. This transition aims to streamline invoicing processes, and failure to comply can result in penalties, including fines and denial of VAT deductions for customers unable to receive compliant invoices.