Belgium regulatory update- B2B
- E-reporting
- Legislation
Further change of e-invoicing obligations scope
Belgium has amended the scope of taxpayers required to adhere to the obligatory B2B e-invoicing requirements beginning January 1, 2026.
SwathyContent MarketerPublishedReading time1 min readAccording to the Belgian FPS’s (Federal Public Service Finance) e-invoicing website, the mandate will now exempt Belgian VAT payers not established in Belgium and without a permanent establishment.
This clarification emphasizes that the upcoming obligations for e-invoicing in Belgium will primarily apply to Belgian taxpayers registered for VAT with fixed establishments on Belgian soil.
The above exemptions are focused on e-invoicing obligations upcoming in 2026 but are subject to change in the context of the future near real-time reporting requirements set to commence in 2028.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 21 Mar 2025
- Effective date
- Not set
- Content review
- Pending regulatory review
Belgium: current requirements
- B2B
- Mandatory
- B2G
- Mandatory
- B2C
- Not confirmed
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