Mandatory E-Invoicing and VAT Measures for Belgian Businesses Starting January 2026

• From January 1, 2026, all Belgian VAT-liable businesses must use electronic invoicing between each other.
• The obligation to issue and receive e-invoices applies only to businesses established in Belgium, not to foreign businesses identified for VAT in Belgium.
• A fallback measure allows paper or alternative electronic invoices if the recipient cannot receive e-invoices for technical reasons, but the obligation to issue an invoice remains.
• Recipients must ensure they can receive e-invoices in the format issued by their supplier or service provider.
• These measures will be applied from January 1, 2026, and will be legally anchored in upcoming legislation.

Source: financien.belgium.be

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.

---

---