Key facts about Belgium's B2B e-invoicing obligation

Key facts about Belgium's upcoming B2B e-invoicing obligation

Starting on 1 January 2026, Belgium will implement mandatory e-invoicing for B2B transactions. This requirement will be complemented by a near real-time reporting obligation by 2028, as outlined in the Belgian federal government's coalition agreement.

The impact of these obligations is often underestimated. Now more than ever, e-invoicing and e-reporting are strategic compliance initiatives that directly affect tax exposure and operational efficiency. Failed e-invoice exchanges can disrupt cash flow, while non-compliance may lead to significant penalties and even jeopardise input VAT deduction.

To help businesses prepare for these changes, we have created a concise summary addressing the most frequently asked questions about the mandatory B2B e-invoicing and future e-reporting obligation. Our update provides insights into:

• why mandatory e-invoicing and near real-time reporting are being introduced; 

• the impact of the VAT in the Digital Age (ViDA) package on the upcoming obligations; 

• what the e-invoicing obligation will entail;

• how Peppol works and how it could be leveraged for near real-time reporting; 

• the main impact on businesses; 

• the next steps and how to prepare for what's coming.