As part of Belgium’s ongoing efforts to close the VAT gap, new e-invoicing legislation is set to take effect on 1 January 2026.
Under the published VAT law, B2B transactions, where the supplier is established and the customer is VAT-registered for domestic transactions, must be issued in a structured format.
As a general rule, these e-invoices must be transmitted via the PEPPOL network and comply with the PEPPOL BIS format, in line with the EU standard EN 16931. While alternative transmission channels are permitted, they require an agreement between business partners.
Currently, under Belgian VAT legislation, non-established businesses with a Belgian VAT registration are required to invest in technology to receive e-invoices. We had previously concluded that the obligation for non-established businesses to receive e-invoices was not fully aligned with EU regulations, including the recently adopted ViDA EU package.
We are pleased to report that it has now been confirmed that non-established businesses with a Belgian VAT registration will be relieved from the obligation to receive mandatory e-invoices. This relief has been officially confirmed by the Belgian authorities on their website.
Looking ahead, an e-reporting requirement may be introduced, but it is not expected to take effect before 2028.
We will continue to monitor the situation and keep you informed of any developments.
Finally, we are pleased to take this opportunity to announce that the full ViDA package (“VAT in the Digital Age”) was published today in the Official Journal of the EU.
ViDA introduces far-reaching reforms in the areas of digital reporting, the platform economy, and VAT registration liabilities. The first provisions will enter into force as of 14 April 2025.
You can find the official publications here:
• Amendments to the VAT Directive: Directive - EU - 2025/516 - EN - EUR-Lex
• Amendments to the VAT Administrative Cooperation Regulation: Regulation - EU - 2025/517 - EN - EUR-Lex
• Amendments to the VAT Implementing Regulation: Implementing regulation - EU - 2025/518 - EN - EUR-Lex