The Belgian Council of Ministers approved a draft law amending the VAT Code to introduce an obligation to report certain invoice data electronically and consequently to abolish the obligation to submit the Annual List of Taxable Customers.
Since 1 January 2026, Belgium has applied a generalised obligation to issue structured electronic invoices between taxpayers. Building on this, the draft law introduces a form of near real-time electronic reporting of certain mandatory invoice data to the administration, on the part of both the supplier and the buyer. This double-sided reporting system is intended to improve taxpayer compliance through digitisation of the data flow and to give the administration faster access to more detailed and reliable information.
As a consequence, the obligation to submit the Annual List of Taxable Customers will be lifted for taxpayers subject to the new electronic reporting obligation.
This domestic e-reporting initiative aligns with the broader direction set by the EU’s ViDA Directive, which mandates Digital Reporting Requirements (DRR) for cross-border transactions from July 2030, while leaving Member States free to extend similar requirements to domestic transactions, provided the national model aligns with the ViDA framework as well.
The preliminary draft has been submitted to the Data Protection Authority and the Council of State for advice.
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