Effective Date: 1 January 2026
Type: Legislation
The Belgian B2B e-invoicing mandate will come into effect on January 1, 2026, requiring VAT-registered businesses to issue structured e-invoices in domestic B2B transactions using the Peppol BIS format. This follows a Royal Decree published in July 2025 and forms part of Belgium’s plan to reduce its VAT gap and align with the EU’s VAT in the Digital Age reforms. While e-invoicing will be required, e-reporting to tax authorities is expected to follow in January 2028 through a near real-time system. Businesses must ensure Peppol compliance or face penalties, with guidance and approved software lists provided by Belgian tax authorities. Voluntary use of the system is already allowed, and transitional support measures are being prepared to ease implementation.
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