Belgium: Change of subjective scope for B2B e-invoicing mandate

Tânia Rei
March 25, 2025

The Belgian Federal Public Service Finance has clarified on its website that the obligation to receive structured electronic invoices will not apply to non-established VAT-registered companies in Belgium (i.e., those without a fixed establishment).

This change will impact the B2B e-invoicing mandate that will come into force on January 1, 2026, however may be subject to change in light of the upcoming reporting requirement set to be implemented in 2028.

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Author

Tânia Rei

Tânia Rei is a Regulatory Counsel at Sovos, specializing in VAT compliance and global e-invoicing trends. Tânia holds a Bachelor’s degree in Law and a Master’s in Tax Law from Universidade Católica Portuguesa, and has previously worked as a VAT consultant.
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