- Belgium’s initial 2026 B2B e-invoicing mandate excluded non-established businesses with only a Belgian VAT registration, applying only when both supplier and customer are Belgian-established.
- However, there are strong indications and market discussions suggesting that this exclusion will be temporary, with a possible extension of the mandate to non-established entities from January 1, 2028, coinciding with planned near real-time e-reporting via Peppol.
- If implemented, this would represent a significant shift for non-resident businesses, requiring them to acquire full Peppol e-invoicing and reporting capabilities to comply with Belgium’s evolving e-invoicing and e-reporting landscape, which is planned in waves leading up to EU-wide intra-EU e-invoicing in 2030.
Source: vatcalc.com
Briefing Document & Podcast: E-Invoicing in Belgium: Scope, Regulations & Future Outlook – VATupdate
- 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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