The Belgian government has introduced a new legislative proposal mandating e-invoicing for B2B transactions, set to take effect from January 2026. Under the proposed law, e-invoices will become a requirement for businesses engaged in transactions with VAT-registered recipients in Belgium. The preferred format for these invoices is the PEPPOL-BIS format, with PDF and other digital formats no longer meeting the criteria for structured electronic invoices. Notable exceptions include taxpayers under simplified tax regimes, those undergoing bankruptcy proceedings, and transactions exempt from VAT recovery rights. The government aims to facilitate compliance by offering additional deductions to assist businesses in covering the costs associated with adopting e-invoice tools. The legislative project is anticipated to receive approval in the coming months.
Effective date: January 2026