Belgium to Enforce E-Invoicing for Domestic Businesses Starting January 2026

• Belgium will require domestic businesses to issue and receive electronic invoices starting January 1, 2026.
• The mandate applies only to companies established in Belgium, not to foreign companies with just a Belgian VAT number.
• A fallback rule allows physical or non-standard electronic invoices if the recipient cannot technically receive e-invoices, but recipients must generally be able to accept e-invoices.
• The tax agency is proceeding with these obligations despite the legislation not being fully passed, to avoid unnecessary costs from delays.

Source: answerconnect.cch.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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