E-invoicing: VAT measures from 1 January 2026

As of January 1, 2026, all Belgian established and VAT-registered taxpayers will be required to transition to electronic invoicing. The draft law on various VAT provisions (De Belgische Kamer van volksvertegenwoordigers) which introduces several measures related to e-invoicing, will not be published this year. In order to avoid unnecessary and temporary challenges, FPS Finances has confirmed that the following measures will already apply as of January 1, 2026:

1. The obligation to issue and receive e-invoices will only apply to companies established in Belgium. Non-established companies are excluded from this obligation, even if they are registered for VAT purposes in Belgium.
2. The introduction of a ‘fallback’ measure: If a recipient is unable to receive an e-invoice for technical reasons (either themselves or via a third party), the supplier or service provider is not required to issue an e-invoice. In such cases, a regular invoice (paper or electronic, e.g. Word or PDF) must still be issued by the supplier.

Despite this fallback measure, recipients must ensure they are able to receive e-invoices from their suppliers or service providers in the format in which they are issued and should take the necessary steps to do so without delay.

Cfr. E-facturering: btw-maatregelen vanaf 1 januari 2026 | FOD Financiën