- Belgium approved a preliminary draft law for mandatory near-real-time electronic reporting of domestic B2B transactions starting January 1, 2028.
- The new reporting duty will complement, not replace, the existing mandatory structured e-invoicing system in place since January 1, 2026.
- The proposal uses a five-corner PEPPOL Continuous Transaction Reporting model, with the tax administration receiving invoice data shortly after issuance and receipt.
- Both supplier and customer would report the transaction data, enabling automatic reconciliation and removing the need for the Annual Sales Listing.
- The regime is designed to align with the EU’s ViDA/DRR framework; the draft is still under review by authorities before final adoption.
Source: fiscal-requirements.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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