Upcoming e-reporting developments — near-real-time VAT reporting from 2028

Summary

Meridian Global Services reports that Belgium has approved a pre-draft law introducing mandatory e-reporting of domestic B2B transactions, building on its successful 1 January 2026 mandatory structured B2B e-invoicing rollout. The move reinforces that e-invoicing is only a stepping stone toward a wider VAT reporting overhaul under the EU’s VAT in the Digital Age (ViDA) reform, requiring businesses to transmit key invoice data to the Belgian tax authority in near real time. [meridiangl…rvices.com]
Although the draft still needs final formal approval, near-real-time electronic VAT reporting is scheduled for 1 January 2028. Belgium leverages the existing Peppol network, phasing out slow, periodic compliance in favour of continuous transaction controls (CTC). The tax administration effectively joins as a “fifth corner,” receiving a standardised subset of mandatory invoice data almost immediately after issuance, deliberately building each phase on the infrastructure of the previous one. [meridiangl…rvices.com], [rtcsuite.com]
The reform is dual-sided—both supplier and customer must report—and abolishes the annual client listing for taxpayers in scope, replacing periodic reporting with continuous transaction-level data. Belgium’s 2028 timeline places it ahead of ViDA’s Digital Reporting Requirements (effective July 2030), positioning it as a frontrunner. The text now goes to the Data Protection Authority and Council of State before Parliament, giving businesses greater certainty to begin implementation planning across AP and AR teams. [vatupdate.com], [sharedserv…eslink.com]

Sources

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