Belgium to Require E-Invoicing for All VAT-Registered Businesses from January 2026
Swathy
Published on Dec 5, 2025/1 min read
Belgium mandates e-invoicing for all VAT-registered businesses starting January 2026, aligning with the EU’s ViDA directive and introducing fallback provisions for technical challenges.
Starting January 1, 2026, Belgium will require all VAT-registered businesses established within the country to issue and receive structured e-invoices for domestic B2B transactions. This move is part of a broader VAT reform aimed at digitalizing the system, preventing fraud, and ensuring compliance with the EU’s “VAT in the Digital Age” (ViDA) directive.
Key Details:
- Compliance with European Standards: E-invoices must adhere to Peppol and EN 16931 standards.
- Applies to Belgian Businesses: The obligation will apply to both the supplier and customer being established in Belgium. Non-established entities with a Belgian VAT number are excluded from this requirement.
- Fallback Provision: If the recipient is technically unable to receive a structured e-invoice, the issuer is not required to send one for that transaction. However, the invoice can still be issued in another form (e.g., paper or PDF), but this does not exempt the recipient from their responsibility to eventually comply.
For further details, the draft law on VAT provides more specific information on the various provisions related to this change.
