Mandatory E-Invoicing for Belgian Mixed VAT Taxpayers Starting 2026: Key Requirements and Guidelines

• Mixed VAT taxpayers conduct both VAT-subject and VAT-exempt activities.
• Electronic invoicing is mandatory for all Belgian VAT-registered businesses from 2026 for B2B transactions.
• Self-employed individuals in secondary occupations and small businesses under VAT exemption must also comply if invoicing other businesses.
• Mixed VAT liability applies when combining VAT-exempt professions with VAT-subject activities.
• Invoicing and VAT declarations require clear distinction between VAT-subject and VAT-exempt items.
• Correct VAT rates must be applied, and VAT deductions calculated accurately.
• From 2026, mixed VAT taxpayers must use electronic invoicing for VAT-registered activities.

Source: accountable.eu

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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