Belgium to Introduce Near-Real-Time VAT Reporting from 2028

• Belgium has submitted a Bill to Parliament to introduce near-real-time VAT transaction reporting from 1 January 2028, building on its mandatory B2B e-invoicing regime that started on 1 January 2026.
• The Bill would replace the annual customer listing for affected taxpayers with electronic transaction reporting, generally requiring both supplier and customer to report the same invoice data within a maximum of five calendar days.
• Reporting would be done through Peppol, and only information already required on the structured electronic invoice could be reported; mismatches between parties’ reports would not automatically be treated as VAT errors.
• Periodic VAT returns would remain in place, but the annual list of VAT-registered customers would be removed for taxpayers subject to the new e-reporting rules.
• Non-established businesses VAT-registered in Belgium would generally be excluded from mandatory e-reporting until 30 June 2030, though Belgian suppliers would still report certain transactions involving them.

Source: vatcalc.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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