On 28 December 2023, the Belgian parliament deliberated a draft law for amending the Value Added Tax Law to introduce mandatory electronic invoicing. The parliament proposed that the mandatory electronic invoicing requirements would be enacted from 1 January 2026 for business-to-business (B2B) transactions in Belgium for VAT purposes.
The requirements will not be enforced on business-to-consumer (B2C) and business-to-government (B2G) transactions. Only taxpayers who are VAT-registered are subject to the requirements. However, taxpayers subject to the flat-rate scheme, taxable individuals engaged in VAT-exempt transactions, and bankrupt taxpayers are exempt from the requirements.
Foreign taxpayers registered for VAT would not be subject to the requirements as long as they don’t have a permanent establishment in Belgium.
