Belgique
Revised date for B2B e-invoicing
Further to the collapse of Belgium’s tax reforms, which placed the proposed B2B e-invoicing commencement date into some doubt, the Belgium tax authorities have now announced a firm date for inception of the country’s B2B e-invoicing mandate.
To this effect, the Belgian Council of Ministers has now approved a preliminary law which strives to implement B2B e-invoicing in Belgium from 1 January 2026.
Some key elements of Belgium’s original plans, including the e-invoicing model, remain. Belgian established entities will be subject to the e-invoicing mandate, and PEPPOL is expected to be the medium for sending and receiving structured invoices.
Critically, there are some differences, however, with Belgian’s revised plans. E-reporting, which took shape in Belgium’s initial plans, is omitted from Belgian’s revised B2B plans. The plans currently focus entirely on e-invoicing. However, the impact of the VAT in the Digital Age (ViDA) proposal may influence and modify the trajectory of Belgian’s e-invoicing plans later. Secondly, where Belgium’s initial plans favoured phased implementation, the revised plans advocate a ‘big bang’ approach, with all impacted entities concurrently subject to the new e-invoicing regulations from 1 January 2026.
The law is in draft form only and still requires the Belgian Parliament to formally it before it enters into force.
Belgium is a critical market for Kofax, and we are currently closely following B2B e-invoicing developments in the country.