Real-Time VAT Reporting Confirmed for 2028; National Awareness Campaign Underway for 2026 B2B Mandate

Belgium’s mandatory B2B e-invoicing mandate remains in effect from 1 January 2026, but significant new developments have emerged. The Federal Public Service (FPS) Finance and FPS Economy have launched a national awareness campaign to prepare for the transition to structured e-invoicing. The campaign confirms that paper and PDF invoices will no longer be permitted for B2B transactions. Instead, companies will need to issue and receive invoices through the Peppol network, using EN 16931-compliant formats.

To support the rollout, the government is offering financial incentives:

• A 20% digital investment deduction is available from January 2025,
• and for 2024–2027, SMEs and self-employed professionals can benefit from a 120% deduction on invoicing tools and advisory services needed to comply with the new mandate

Looking further ahead, Belgium has also confirmed that it will move toward near real-time e-reporting starting in 2028. This will involve the tax authority becoming the fifth corner in the Peppol model, gaining real-time access to invoice data. The reform aligns with the EU’s VAT in the Digital Age (ViDA) initiative, and Belgium is actively participating in the Peppol ViDA pilot program. Once implemented, this new model is expected to replace periodic filings like the annual client listing and shift toward more automated VAT reporting.

No draft legislation has been published yet for the e-reporting phase, but the direction is clear. Tungsten automation is already a Peppol access point. A Royal Decree will confirm the technical aspects concerning Belgium’s e-invoicing solution. We continue to monitor further updates provided by the Belgian Federal Public Service Finance.

Click on the links for more information:

https://efactuur.belgium.be/nl

https://news.belgium.be/nl/facturen-op-papier-en-pdf-binnenkort-verleden-tijd-uw-onderneming-klaar-voor-e-facturatie