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Belgium Approves Mandatory B2B E-Reporting Under PEPPOL-Based VAT Compliance System

  • Belgium approved a draft law for mandatory e-reporting on domestic B2B transactions.
  • It builds on the existing structured e-invoicing mandate and is set to start on 1 January 2028.
  • Businesses will need to send key VAT invoice data to the tax authorities in near real time.
  • The system will use a five-corner PEPPOL-based model with the tax authority actively involved in reconciliation.
  • Companies covered by the new rules will no longer need to file the traditional Annual Sales Listing of taxable clients.

Source: globaltaxnews.ey.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.



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