The Belgian Finance Minister has announced a new plan to make e-invoicing mandatory for domestic B2B transactions. This means that businesses in Belgium will have to issue invoices electronically in a structured data format for their sales within the country. The plan is to implement this obligation on January 1, 2026, after getting approval from the European Commission and Parliament.
Belgium will introduce mandatory e-invoicing for domestic B2B transactions in 2026.
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Belgium
Author: Kristina Dosen
Category:
Fiscal subject related
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495
Content accuracy validation date:
09.10.2023
Content accuracy validation time:
08:10h
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This plan is different from the previous one that was part of the tax reform since it states that from the current standpoint, there will be no gradual implementation, which means that all businesses in Belgium will have to comply with the e-invoicing mandate from the same date.
E-invoicing is a way of issuing invoices electronically in a structured data format that can be read and processed by computers. The advantage of e-invoicing is that it reduces errors, costs, and fraud and improves efficiency and transparency. The plan is to use a common European standard for e-invoicing, called EN16931, which allows different formats to be compatible. However, businesses can also agree to use another format, as long as it follows the EN16931 standard.
Additionally, sending a PDF invoice by email will not be allowed anymore for domestic B2B transactions.
The e-invoicing mandate will apply to businesses that are established in Belgium or have a branch in Belgium. Businesses that are only registered for VAT in Belgium but are not established there will not be affected by the mandate. The mandate will only apply to domestic transactions, not cross-border transactions.
In short, the B2B e-invoicing mandate:
- will apply to taxable persons established in Belgium and Belgian branches of foreign entities.
- but foreign businesses with mere VAT registration in Belgium are not envisaged at the moment (not included in the obligation),
- will require companies to issue invoices in an electronic structured data format (PEPPOL-BIS) for domestic transactions in Belgium, while parties can agree to use another structured data format as long as it is in line with the European EN16931 standard.
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