Draft law on the implementation of E-Invoicing in Belgium published on December 3, 2025
- Introduction of Structured Electronic Invoicing: The law dated 6 February 2024 mandates a general obligation for all Belgian taxpayers to issue structured electronic invoices (SEIs) effective from 1 January 2026. This is a significant development aimed at modernizing invoicing practices and enhancing efficiency in VAT compliance. However, the implementation of this obligation was contingent upon receiving a specific authorization from the European Council under Article 395 of Directive 2006/112/EC. Belgium sought this authorization on 6 October 2023, as the original provisions did not align with existing EU regulations.
- Alignment with ViDA Directive: Following the political agreement reached by the Ecofin Council on 5 November 2024 regarding the ViDA (VAT in the Digital Age) proposal, which includes provisions for electronic invoicing and reporting, Belgium’s request for deviation from the VAT Directive was set to become unnecessary. The ViDA directive, adopted by the Ecofin Council on 11 March 2025, allows Member States to directly implement obligations for structured electronic invoicing in their national legislation without requiring prior derogation requests. This change simplifies the process for Belgium and other EU countries to enforce electronic invoicing among registered taxpayers for local transactions starting from 1 January 2026.
- Modifications to National Law: The Belgian legislation will adapt existing provisions to accommodate these changes. Notably, Article 4 of the proposed law amends Article 53, § 2bis of the VAT Code to reflect the new conditions under the ViDA directive. This includes removing references to VAT identification numbers for non-resident taxpayers, clarifying that the obligation to issue structured electronic invoices will not apply when the recipient is a non-resident taxpayer, even if they hold a Belgian VAT number. The obligation will continue to apply to foreign taxpayers who have a permanent establishment in Belgium.
- Fallback Provisions: Article 4, § 4° introduces a fallback provision allowing taxpayers who are generally required to issue structured electronic invoices to be exempt from this obligation if their customers cannot meet their own obligations regarding the receipt of such invoices. This provision acknowledges the technical challenges that may arise during the transition to electronic invoicing, ensuring that the issuer is not penalized for the recipient’s failure to comply.
- Clarification on Technical Compliance: The legislation emphasizes that the obligation to issue structured electronic invoices is not voided by the recipient’s inability to accept them for technical reasons. In such cases, the issuer must still provide an invoice in a non-structured format (e.g., paper or PDF) to remain compliant with the overarching invoicing requirements. This ensures that all parties maintain their obligations under the law while allowing flexibility for technical limitations. The draft introduces a pragmatic mechanism: if the customer cannot technically receive a structured e-invoice, the issuer is temporarily exempt from issuing one.
Examples include:
• Customer has no Peppol endpoint
• Customer is technically blocked from onboarding
• Customer’s systems are not yet capable of receiving structured formats
In these cases, the issuer may issue a standard electronic invoice instead to avoid business disruption. - Administrative Tolerance: To facilitate a smooth transition to this new invoicing system, the law includes provisions for temporary administrative tolerance. Taxpayers who make reasonable efforts to comply but lack the necessary technical means during the initial months of implementation will not face administrative sanctions. This approach aims to encourage compliance and assist taxpayers in adapting to the new requirements without undue penalty during the adjustment period.
- Impact of ViDA on Future Regulations: The proposed changes intend to ensure that Belgium’s VAT regulations align with the evolving European framework as outlined in the ViDA directive. This alignment aims to enhance the coherence and effectiveness of VAT administration across Member States, ultimately fostering a more integrated and efficient digital economy.
Source dekamer
See also
Updates on e-invoicing for the upcoming 2026 mandate
- Mandatory Structured E-Invoicing: Starting January 1, 2026, all VAT-registered businesses in Belgium must issue and receive structured electronic invoices for domestic B2B transactions, marking a significant step towards digitalization and fraud prevention as part of a broader VAT reform.
- Compliance with European Standards: The e-invoices must adhere to European standards such as Peppol and EN 16931, and the obligation applies only to transactions where both the supplier and customer are established in Belgium, excluding non-established entities with a Belgian VAT number.
- Fallback Provision: If a recipient cannot receive a structured e-invoice due to technical limitations, the issuer may provide an alternative invoice format (e.g., paper or PDF). However, this does not exempt the recipient from their obligation to comply with the new e-invoicing requirements.
Source Pagero
See also
Briefing Document & Podcast: E-Invoicing in Belgium: Scope, Regulations & Future Outlook – VATupdate
Belgium announces e-invoicing tolerance period and new draft law on B2B e-invoicing mandate
- Belgium announced a tolerance period during the first quarter of 2026 for the upcoming mandatory B2B e-invoicing rules, allowing businesses to avoid penalties for specific technical breaches related to e-invoicing while still requiring compliance from January 1, 2026.
- A new draft law published on December 3, 2025, aligns Belgian VAT legislation with upcoming EU VAT in the Digital Age (ViDA) changes, clarifying that the B2B e-invoicing mandate only applies to Belgian-established taxpayers and allowing non-structured invoice formats (e.g., paper or PDF) if customers are not ready for e-invoicing.
- Businesses should prepare for multiple accounts receivable/accounts payable processes starting in 2026, depending on the readiness of their customers and suppliers for e-invoicing, necessitating clear guidelines for their internal teams regarding rights and obligations.
Source EY
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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