- Belgium plans to introduce near real-time VAT reporting of certain invoice data, requiring both suppliers and customers to electronically transmit specified invoice information to the tax authorities.
- The measure follows mandatory structured B2B e-invoicing from 1 January 2026 and would shift VAT compliance from ex post audits to faster, transaction-level reporting and cross-checking.
- The new regime is aimed at improving risk analysis and earlier detection of VAT fraud.
- Businesses in scope would no longer need to file the annual customer list.
- Further details on scope, data elements, and implementation are still to be set during the legislative process.
Source: dlapiper.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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