On 1 February 2024, the Belgian Chamber of Representatives passed project 3743/004, which mandates the implementation of business-to-business (B2B) electronic invoicing (e-invoicing) from 1 January 2026. The bill is in accordance with the structured e-invoice outlined in EU Directive 2014/55/EU. The law must be signed by the Belgian King to be officially gazetted and enacted as law. The requirement for e-invoicing will be applicable to all taxpayers in Belgium issuing invoices for transactions occurring within Belgium to VAT-registered recipients in Belgium.
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