- From January 1, 2026, all Belgian VAT-liable businesses must use electronic invoicing between each other.
- The obligation to issue and receive e-invoices applies only to businesses established in Belgium, not to foreign businesses identified for VAT in Belgium.
- A fallback measure allows paper or alternative electronic invoices if the recipient cannot receive e-invoices for technical reasons, but the obligation to issue an invoice remains.
- Recipients must ensure they can receive e-invoices in the format issued by their supplier or service provider.
- These measures will be applied from January 1, 2026, and will be legally anchored in upcoming legislation.
Source: financien.belgium.be
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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