Belgium: Proposed Amendments to VAT Act Introduce Mandatory E-Invoicing for Certain Transactions

The Belgian Chamber of Representatives greenlit the consideration of Bill No. 55K3743001, proposing amendments to the VAT Act to introduce mandatory structured electronic invoicing for specific transactions.

The main provisions outlined in the bill encompass:

1. Implementation of mandatory e-invoicing for business-to-business (B2B) transactions, effective from January 1, 2026.
2. Exclusion of business-to-government (B2G) or business-to-consumer (B2C) transactions from the obligation.
3. Applicability of the obligation to all VAT-registered taxpayers, excluding those benefiting from the flat-rate regime, exclusively engaged in VAT-exempt transactions and bankrupt taxpayers.
4. Requirement for structured e-invoices to be transmitted via the Pan-European Public Procurement Online (PEPPOL) network.
5. Exemption of foreign taxpayers registered for VAT in Belgium unless they possess a permanent establishment in the country.
6. Clarification of the taxable transactions subject to e-invoicing limitations.

Source: lachambre.be

Follow us on LinkedIn to keep up with the latest VAT news