Belgian Parliament approves the obligatory B2B e-invoicing adoption

Belgium has received Parliamentary approval to implement obligatory electronic invoicing on a national level. The approved billopen_in_new amends the long-standing Value-Added Tax Code and Income Tax Code of 1992 and introduces the new e-invoicing requirements.

As electronic invoicing has long been obligatory in the public sector, taxpayers in the private sector should now prepare to issue and receive e-invoices beginning 1 January 2026. To extend these requirements to businesses, Belgium plans to continue using the Peppol framework as it does in the public sector.

The draft bill and the choice of continued use of the Peppol framework effectively display Belgium’s announced intention to align the new obligations and requirements with those expressed in the ViDAopen_in_new proposal.