The draft legislation on 28 December 2023 introducing mandatory B2B e-invoicing in Belgium has been made publicly available and is now awaiting the Belgian Parliament’s approval. After its approval, the e-invoicing mandate is planned to enter into force from 1 January 2026 and impact all VAT-registered taxpayers established in Belgium.
The taxable persons who are not established in Belgium, and are identified for VAT purposes in the country, as well as VAT-exempt taxpayers, would not be in scope of the mandate.
The taxpayers to whom a structured e-invoice must be issued are those who, for the invoiced transaction, must communicate their VAT identification number.
To learn about more details check our blog.
