Draft law: Belgium Implements Structured Electronic Invoicing from January 2026

Draft law on the implementation of E-Invoicing in Belgium published on December 3, 2025

• Introduction of Structured Electronic Invoicing: The law dated 6 February 2024 mandates a general obligation for all Belgian taxpayers to issue structured electronic invoices (SEIs) effective from 1 January 2026. This is a significant development aimed at modernizing invoicing practices and enhancing efficiency in VAT compliance. However, the implementation of this obligation was contingent upon receiving a specific authorization from the European Council under Article 395 of Directive 2006/112/EC. Belgium sought this authorization on 6 October 2023, as the original provisions did not align with existing EU regulations.
• Alignment with ViDA Directive: Following the political agreement reached by the Ecofin Council on 5 November 2024 regarding the ViDA (VAT in the Digital Age) proposal, which includes provisions for electronic invoicing and reporting, Belgium’s request for deviation from the VAT Directive was set to become unnecessary. The ViDA directive, adopted by the Ecofin Council on 11 March 2025, allows Member States to directly implement obligations for structured electronic invoicing in their national legislation without requiring prior derogation requests. This change simplifies the process for Belgium and other EU countries to enforce electronic invoicing among registered taxpayers for local transactions starting from 1 January 2026.
• Modifications to National Law: The Belgian legislation will adapt existing provisions to accommodate these changes. Notably, Article 4 of the proposed law amends Article 53, § 2bis of the VAT Code to reflect the new conditions under the ViDA directive. This includes removing references to VAT identification numbers for non-resident taxpayers, clarifying that the obligation to issue structured electronic invoices will not apply when the recipient is a non-resident taxpayer, even if they hold a Belgian VAT number. The obligation will continue to apply to foreign taxpayers who have a permanent establishment in Belgium.
• Fallback Provisions: Article 4, § 4° introduces a fallback provision allowing taxpayers who are generally required to issue structured electronic invoices to be exempt from this obligation if their customers cannot meet their own obligations regarding the receipt of such invoices. This provision acknowledges the technical challenges that may arise during the transition to electronic invoicing, ensuring that the issuer is not penalized for the recipient’s failure to comply.
• Clarification on Technical Compliance: The legislation emphasizes that the obligation to issue structured electronic invoices is not voided by the recipient’s inability to accept them for technical reasons. In such cases, the issuer must still provide an invoice in a non-structured format (e.g., paper or PDF) to remain compliant with the overarching invoicing requirements. This ensures that all parties maintain their obligations under the law while allowing flexibility for technical limitations. The draft introduces a pragmatic mechanism: if the customer cannot technically receive a structured e-invoice, the issuer is temporarily exempt from issuing one.
  Examples include:
  • Customer has no Peppol endpoint
  • Customer is technically blocked from onboarding
  • Customer’s systems are not yet capable of receiving structured formats
  In these cases, the issuer may issue a standard electronic invoice instead to avoid business disruption.
• Administrative Tolerance: To facilitate a smooth transition to this new invoicing system, the law includes provisions for temporary administrative tolerance. Taxpayers who make reasonable efforts to comply but lack the necessary technical means during the initial months of implementation will not face administrative sanctions. This approach aims to encourage compliance and assist taxpayers in adapting to the new requirements without undue penalty during the adjustment period.
• Impact of ViDA on Future Regulations: The proposed changes intend to ensure that Belgium’s VAT regulations align with the evolving European framework as outlined in the ViDA directive. This alignment aims to enhance the coherence and effectiveness of VAT administration across Member States, ultimately fostering a more integrated and efficient digital economy.

Source dekamer

See also

• Tolerance Period of 3 months for E-Invoicing Implementation in Belgium – VATupdate

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See also

Briefing Document & Podcast: E-Invoicing in Belgium: Scope, Regulations & Future Outlook – VATupdate

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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