Belgium has submitted a draft law introducing mandatory electronic reporting of B2B invoice data from January 1, 2028. The proposal requires suppliers and customers to report transaction data through Peppol within a maximum of five calendar days, replacing the annual customer listing for affected businesses. Belgium has submitted a draft law to the Chamber of Representatives introducing mandatory... Read more

Belgium published its first law implementing parts of the EU's VAT in the Digital Age reform on October 30, 2026. 

Belgium’s mandatory B2B e-invoicing does not make a received invoice automatically correct. A rejection status in software may not protect a buyer’s position: businesses should raise clear, timely objections with suppliers and retain evidence of communication. An invoice received through Belgium’s Peppol-based E-Invoicing system can be technically valid yet commercially incorrect... Read more

Belgium's parliament approved its first legislation implementing parts of the EU VAT in the Digital Age reform on October 22, 2026. The measures mainly affect e-commerce, distance sales, and One Stop Shop VAT procedures from January 2027, while broader digital reporting and registration reforms will follow. Belgium has taken its first legislative step toward implementing the European Union's VAT i... Read more

Since October 2026, Belgium has allowed businesses to submit accounting data in BE SAF-T format through MyMinfin during tax audits. Submission remains voluntary, but retailers and ERP providers should review their accounting data export capabilities. Belgium has opened an optional channel for businesses to submit accounting data in the Belgian Standard Audit File for Tax (BE SAF-T) format during t... Read more

Belgium has adopted a legislative change increasing the annual turnover threshold applicable to the small-business VAT exemption scheme, known as franchise de taxe in French and btw-vrijstellingsregeling kleine ondernemingen in Dutch. The change was introduced by the Law of September 23, 2026, which was published in the Belgian Official Journal on October 7, 2026. Article 26 of the law amends Art... Read more