- From 1 January 2026, qualifying domestic B2B invoices in Belgium must be issued as structured e-invoices.
- Under draft rules, from 1 January 2028 businesses will have to report selected invoice data to Belgian VAT authorities in near real time through dual reporting by both supplier and customer in most cases.
- Special rules are expected for VAT groups, supplies to non-Belgian customers with a Belgian VAT number, and transactions under the farmers’ special scheme.
- E-reporting will complement the periodic VAT return and is expected to replace the annual customer/client listing for in-scope businesses.
- Belgium’s rules are aligned with ViDA, which from 1 July 2030 will require digital reporting for intra-Community cross-border transactions and make structured e-invoices the default for those transactions.
Source: kpmg.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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