Near-real-time e-reporting to replace the annual client listing

Summary

On 18 July 2026, Belgium’s Council of Ministers approved a preliminary draft law amending the VAT Code to introduce an e-reporting obligation for invoicing data and to abolish the annual client listing. The measure builds on the mandatory structured e-invoicing regime in force since 1 January 2026, extending digitalised invoicing flows with near-real-time transmission of invoice data to the tax authorities to strengthen compliance and accelerate fraud detection. [taxathand.com]
The regime is dual-sided: certain mandatory invoice data must be reported electronically in near-real time by both the supplier and the customer. The annual list of taxable clients would be abolished for taxpayers in scope of e-reporting. Entry into force is currently envisaged for 1 January 2028, positioning Belgium ahead of the EU’s ViDA Digital Reporting Requirements that apply from July 2030, with exact data scope to be set later. [taxathand.com], [kpmg.com]
The draft has been transmitted to the Data Protection Authority and the Council of State for advice; a second reading and adoption by the Chamber of Representatives will follow. Deloitte Belgium advises taxpayers to anticipate further impact on ERP systems, invoicing processes, master-data quality and Peppol connectivity, and recommends an early readiness assessment to reduce implementation effort once final rules and the implementing royal decree are published. [taxathand.com], [deloitte.com]

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