Belgian B2B e-invoicing draft law approved by Finance and Budget Committee

The draft lawopen_in_new has now passed another hurdle of the legislative process and all that remains is a final approval from the Belgian Chamber of Representatives and receive derogation from the European Commission to introduce B2B e-invoicing from 1 January 2026. Belgium applied for derogation back in October last year and is pending a decision.

Most taxpayers registered for VAT in Belgium will be in the scope of the mandate with few exceptions. The following taxpayers are not in the scope of the mandate:

• Taxpayers under the special flat rate regime;
• bankrupt taxpayers;
• and those who exclusively carry out VAT-exempt transactions.

Taxable persons registered for Belgian VAT but who are not established in Belgium must also be able to receive structured e-invoices from their Belgian suppliers in those transactions they are required to communicate their Belgian VAT number to their supplier.

Peppol, which is already used for B2G transactions, is the mandated e-invoicing framework for the B2B mandate. The draft law also outlines supporting tax measures to support taxpayers with the transition.