Belgique
Business-to-Business (B2B) e-invoicing legislation approval
E-invoicing legislation endorsing B2B e-invoicing has been progressing swiftly in Belgium.
The Chamber approved Bill No. 55K3743001 in January 2024. The legislation proposes changes to the VAT code introducing mandatory e-invoicing for B2B transactions. The VAT code itself will become effective from 1 January 2026, when B2B e-invoicing obligations are set to commence.
On 1 February 2024 the Belgian Federal Parliament approved the bill that will introduce mandatory B2B e-invoicing with effect from 1 January 2026. The bill has subsequently been published in the Official Gazette.
Our recent post summarises the main components of the e-invoicing legislation.
EU Member States require derogation from the European Commission, which will effectively allow EU Member States to mandate B2B e-invoicing. This derogation is required to deviate from Articles 218 and 232 of the EU VAT Directive, which regards paper and electronic invoices as equal. Belgium requested derogation in October 2023. Approval from the EU Commission is still pending.