Belgium’s tax reform efforts, including a nationwide e-invoicing proposal for July 2024, are hampered by legislative deadlock. Due to the political impasse, no new reforms can be enacted until after the summer 2024 elections, casting uncertainty on the e-invoicing plan.
Initially, the rollout intended to begin in July 2024 for businesses with turnovers over EUR 9 million, followed by medium-sized taxpayers in January 2025 and others in July 2025. However, multiple factors could push the implementation to 2026.
Furthermore, VAT exemption for small enterprises and specialized VAT schemes for agricultural entrepreneurs remain in effect until January 1, 2028. Watch for updates on this evolving situation, impacting Belgium’s e-invoicing schedule beyond 2024.
Effective date: July 2024