- Dual-Sided Digital Reporting via Peppol: Starting 1 January 2028, a Belgian draft law proposes that both suppliers and buyers must electronically report domestic B2B invoice data via the Peppol network within a maximum of five calendar days, moving from annual aggregate reporting to near-real-time invoice matching.
- Abolition of the Annual Client Listing: The new regime replaces the traditional annual client listing for most domestic taxpayers (after the final 2027 listing due by 31 March 2028), while foreign businesses holding a Belgian VAT number generally remain subject to the annual listing through 30 June 2030 unless they voluntarily opt into electronic reporting.
- Extended Scope and EU Law Debate: The mandate also covers transactions between members of a VAT unit and one-sided reporting by Belgian suppliers to foreign entities with a Belgian VAT number (even where structured e-invoicing is not mandatory), a broader scope that the Council of State questioned regarding its compatibility with EU VAT directives.
Source VAT-Consult
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