Further change of e-invoicing obligations scope
Swathy
Published on Mar 21, 2025/1 min read
Belgium has amended the scope of taxpayers required to adhere to the obligatory B2B e-invoicing requirements beginning January 1, 2026.
According 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.
