Belgium: new CTC e-reporting mandate from 2028

Inês Carvalho
February 3, 2025

Belgium’s new coalition government has announced plans to introduce a complementary reporting requirement alongside the existing B2B e-invoicing mandate.

With the current e-invoicing system operating through the 4-corner Peppol network, there was speculation that a 5-corner model would follow. The recent announcement confirms this, stating that e-invoicing systems, cash registers, and payment systems will be directly linked to the Tax Administration, enabling real-time transaction data reporting.

Starting in 2028, the transition from a 4-corner to a 5-corner e-invoicing model will significantly enhance the Tax Administration’s ability to monitor and control transactions.

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Author

Inês Carvalho

Inês Carvalho is a Senior Regulatory Counsel at Sovos, specializing in Value Added Tax (VAT) compliance and global e-invoicing trends. Inês holds a Bachelor’s degree in Law and a Master’s in Company Law from Universidade Católica Portuguesa, having worked as a tax consultant at EY Portugal and as registered tax lawyer.
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