Fiscal subject related
Belgium is set to implement mandatory electronic invoicing (e-invoicing) for businesses starting January 1, 2026. This move aims to improve efficiency, reduce costs, and combat VAT fraud. The mandate will require all companies to send and receive invoices electronically via the Peppol network, which operates on the “Connect once, reach all” principle. This means that once a company is connected, it can interact with all other companies on the network.
The mandate primarily targets business-to-business (B2B) transactions, requiring businesses to use structured electronic invoices compliant with European standards, specifically the Peppol-BIS standard. However, microenterprises and the business-to-consumer (B2C) sector are exempt from this requirement.
To help businesses comply with the new regulations, the Belgian government has published an initial list of compliant software solutions just recently. This list is intended as a resource and does not imply official certification by the FPS Finance. Companies are free to choose other solutions as long as they meet the necessary compliance standards that need to be covered.
Regular updates to the list of compliant software solutions are expected as more providers meet the requirements. This initiative is designed to assist companies in selecting the right e-invoicing solution in preparation for the upcoming mandate. By January 1, 2026, all companies will need to connect to Peppol through an e-invoicing service provider operating one of the certified Peppol Access Points.
Other news from Belgium
Proposed VAT reform, including potential VAT rate changes in Belgium
Belgium
Author: Tara Nedeljković
Belgium is weighing a VAT reform that would raise the standard rate from 21% to 22%, merge the 6% and 12% reduced rates into a single 9%, and widen the 0% rate for essential goods. Read more
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Already subscriber? LoginHandling of EV Charging in Belgium in Different Cases
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Electric vehicle (EV) chargers in Belgium are treated as electricity providers for VAT purposes, with different requirements for B2B and B2C transactions. Read more
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Already subscriber? LoginNew document was uploaded: EV-chargers from the Fiscalization Perspective in Belgium
Belgium
Author: Tara Nedeljković
The purpose of this document is to provide a comprehensive overview of the fiscalization treatment and regulatory framework surrounding electric vehicle (EV) charging stations in Belgium. This includes how EV chargers are classified under fiscal laws, whether they fall within the scope of fiscalization, and what obligations exist for suppliers operating in this domain. Read more
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Already subscriber? LoginBelgium Introduces Draft VAT Bill to Align with EU Directive and Modernize Taxation of Art, Antiques, and Virtual Services
Belgium
Author: Vukašin Santo
Belgium’s draft VAT bill, submitted on October 9, 2025, modernizes the VAT Code by extending the 6% reduced rate to all supplies of art, antiques, and collectibles, while restricting the margin scheme to prevent competitive distortions. It also updates place-of-supply rules for virtual events and streaming services to reflect digital market realities and align national legislation with EU Directiv... Read more
Belgian tax authorities provide clarifications on the upcoming mandatory B2B e-invoicing
Belgium
Author: Vukašin Santo
Belgium’s tax authorities have confirmed that the mandatory B2B e-invoicing regime will begin on January 1, 2026, with no transitional delay, and urged businesses to finalize their Peppol-based readiness. The updated FAQ clarifies key rules on invoice dating, input VAT eligibility, written opt-outs, Hermes phase-out, and verification of public entities via the CBE portal Belgian tax authorities ha... Read more
The FPS Finance from Belgium published another update of GKS 2.0 Use Cases in Technical Documentation.
Belgium
Author: Tara Nedeljković
FPS Finance in Belgium has updated the GKS 2.0 technical documentation, adding three revised “Use Cases” dated 26 September 2025. Let’s look into this in more detail. Read more
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Already subscriber? LoginBelgium Publishes GKS 2.0 update: Version 2.1 of the Technical Specification for Communication Between POS and FDM
Belgium
Author: Tara Nedeljković
Belgium’s FPS Finance released Version 2.1 of the GKS 2.0 technical specifications, refining how POS systems communicate with fiscal data modules. The update enforces stricter use of date/time fields in RFC3339 format, clarifies functions like costCenterChange and transaction reporting, and introduces new features such as the Robotuser for automated reports. Read more