Belgium Moves From E-Invoicing to Near-Real-Time E-Reporting in 2028

Summary

On 18 July 2026, Belgium’s federal cabinet approved a preliminary draft law amending the VAT Code to introduce near-real-time e-reporting of invoice data for domestic B2B transactions from 1 January 2028. [kpmg.com], [sharedserv…eslink.com]
The system is dual-sided (both supplier and customer report), builds on the 5-corner Peppol infrastructure live since January 2026, and abolishes the annual client listing for taxpayers in scope. [sharedserv…eslink.com], [rtcsuite.com]
The reform partially implements the EU ViDA Digital Reporting Requirements (effective July 2030), placing Belgium ahead of schedule; the text now goes to the Data Protection Authority and Council of State before Parliament. [kpmg.com], [rtcsuite.com]

Article

Belgium has taken the decisive legislative step on the second phase of its VAT digitalisation programme. At a Council of Ministers held on 18 July 2026 under PM Bart De Wever, on a proposal by Finance Minister Jan Jambon, the cabinet approved a pre-draft law introducing mandatory near-real-time e-reporting and abolishing the annual list of taxable customers. The mechanism is bilateral—applying to both supplier and customer—and transmits mandatory invoice data almost immediately after issuance, replacing periodic customer listings. It follows the structured B2B Peppol e-invoicing mandate live since 1 January 2026 and partially transposes the ViDA Directive’s Digital Reporting Requirements set for July 2030, positioning Belgium as a frontrunner. The draft now goes to the Data Protection Authority and the Council of State before entering the parliamentary process.

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