On 20 February 2024, the Belgian parliament passed the Law of 6 February 2024, which was published in the Official Gazette. The legislation amends the Value Added Tax Code and the Income Tax Code, making electronic invoicing compulsory from 1 January 2026.
On 1 February 2024, the Belgian Chamber of Representatives passed the law that brings amendments to the Value Added Tax Law submitted on 28 December 2023, making electronic invoicing mandatory. The mandatory electronic invoicing requirements will apply for business-to-business (B2B) transactions occurring in Belgium for VAT purposes. These requirements do not apply to business-to-government (B2G) and business-to-consumer (B2C) transactions. All VAT-registered taxpayers must comply with the regulations except those taxpayers who fall under the flat-rate scheme, which will be annulled by 2028.
Taxpayers exclusively engaged in VAT-exempt transactions and bankrupt taxpayers are not subject to these requirements. Additionally, foreign taxpayers who are registered for VAT in Belgium are exempt from these requirements unless they have a fixed establishment within Belgium.
