- From January 1, 2026, Belgian VAT-registered companies must use structured electronic invoices for domestic B2B transactions; paper and simple PDF invoices will no longer be accepted.
- A three-month tolerance period (until March 31, 2026) allows businesses that have made reasonable efforts to comply to temporarily use conventional invoice formats without immediate penalties.
- The tolerance is not a postponement; each case will be individually assessed, and late starters who did not begin preparations before 2026 are not covered.
- Full enforcement, including administrative fines, begins April 1, 2026, for non-compliance.
- Belgium plans further VAT digitalization, including near real-time VAT e-reporting from January 2028.
Source: fiscal-requirements.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.
Latest Posts in "Belgium"
- Belgium Sets April 2026 Deadline for Hospitality Sector to Upgrade Fiscal Cash Register Systems
- Briefing Document & Podcast: E-Invoicing in Belgium: Scope, Regulations & Future Outlook
- CJEU: OPR Import Duty Exemption Requires Export via Authorized Customs Office Only
- Belgium to Raise VAT Exemption Threshold for Small Businesses to €30,000 in 2026
- Meal Couriers Not Liable for VAT, Says Belgian Tax Authority: Key Points Explained
