- From January 2026, structured e-invoicing in XML format is mandatory for B2B transactions between Belgian VAT-registered businesses.
- E-invoices must include clear descriptions, quantities, VAT in euros, and credit note references.
- VAT deduction requires valid invoices and proper documentation.
- Non-compliance can result in fines for suppliers and incorrect deductions.
- Customers unable to receive e-invoices risk losing VAT deduction rights.
- Invoices must meet substantive and formal conditions for VAT deduction.
- Missing or incorrect invoice details can lead to penalties or loss of VAT deduction rights.
- Courts have denied VAT deductions for vague invoices despite the EU’s substance over form principle.
- The EU Court of Justice supports substance over form but incomplete invoices may still lead to denied deductions and fines.
Source: fiscal-requirements.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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