Updated Documentation Files: E‑Invoicing and Dematerialised Bookkeeping

1. Updated Documentation Map on E‑Invoicing

• The first updated file focuses fully on e‑invoicing, which became mandatory in Belgium for all B2B transactions subject to VAT as of 1 January 2026.
• It compiles:
  • the relevant legislation,
  • case law,
  • administrative references,
  • practical rules.
    [financien.belgium.be]
• The objective of the mandate—aligned with EU VAT in the Digital Age (ViDA) ambitions—is to support modernisation, fraud prevention, and administrative simplification.
  [financien.belgium.be]

2. Updated Documentation Map on Dematerialised Bookkeeping

• The second file addresses digital bookkeeping and dematerialised accounting processes, including:
  • digital workflows,
  • legal requirements,
  • risk management,
  • and the growing relevance of the Peppol network for document exchange.
    [financien.belgium.be]
• It stresses that despite automation, businesses must maintain human oversight to ensure compliance and data integrity.
  [financien.belgium.be]

3. Purpose of the Updates

Together, these updated documentation files offer:

• a complete and up‑to‑date overview of the digital transformation in Belgium’s administrative and accounting landscape,
• practical guidance for enterprises adapting to mandatory B2B e-invoicing and the broader shift to digital‑first bookkeeping.
  [financien.belgium.be]

Briefing Document & Podcast: E-Invoicing in Belgium: Scope, Regulations & Future Outlook – VATupdate