Belgium Updates E-Invoicing FAQs: Invoice Date Determines B2B Electronic Format Requirements

• Belgium updated FAQs on electronic invoicing requirements for business to government and business to business transactions starting January 1 2026
• Invoice issuance date rather than transaction date determines whether electronic format is required under the new mandate
• Credit notes must follow the same format as original invoices but can remain as PDFs if the original was unstructured with recipient consent
• Structured electronic invoices will be required for VAT deduction rights though EU court precedent suggests economic substance takes priority over strict formatting requirements
• The risk of VAT deduction denial due to unstructured invoice formats after 2026 appears largely theoretical based on current legal interpretations

Source: taxathand.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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