Belgium Updates E-Invoicing Law: Scope Clarified, Non-Established Entities Excluded, 2026 Deadline Firm

• Belgium updated its draft law on B2B e-invoicing, clarifying scope and aligning with the EU ViDA Directive.
• Non-established entities with Belgian VAT numbers are now formally excluded from the e-invoicing mandate.
• Suppliers are exempt from structured e-invoice requirements if buyers cannot receive compliant e-invoices, allowing alternative formats.
• The law removes previous conditions requiring EU Council authorization, as Belgium now has direct authority post-ViDA Directive.
• The mandatory compliance date remains 1 January 2026, with a three-month penalty grace period announced.

Source: sovos.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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