Belgium formalises Dual near real-time VAT E‑Reporting from 2028

On 18 July 2026, Belgium's cabinet approved a VAT Code amendment for near real-time e-reporting from 1 January 2028, improving compliance and fraud detection. Client listings abolished.

On 18 July 2026, Belgium’s federal cabinet approved a pre‑draft law to amend the VAT Code. A new near real-time e‑reporting obligation will apply from 1 January 2028. Both the supplier and the customer must report key invoice data — a dual‑sided system designed to improve compliance and speed up fraud detection.

The annual client listing requirement will be abolished for taxpayers subject to the new e‑reporting duty.

The draft law,has been sent to the Data Protection Authority and the Council of State for advice before moving forward. Publication is expected in autumn 2026, with detailed rules set by Royal Decree in early 2027.

 Three Pillars of the Reform:

• Near real-time reporting on top of the existing e‑invoicing mandate (in force since January 2026).
• Dual-sided reporting by both supplier and customer.
• Abolition of client listing to simplify compliance.

The system prepares Belgium for the EU’s VAT in the Digital Age (ViDA) rules due by July 2030.

The law is expected to enter into force on 1 January 2028.