Belgium’s digital VAT transformation is entering its next phase. Since 1 January 2026, qualifying domestic B2B invoices must be issued as structured e-invoices. Under current draft legislation, businesses will also need to report selected invoice data to the Belgian VAT authorities in near real time from 1 January 2028.
Belgium opted for dual reporting which means that both suppliers and customers will generally be required to report, giving the authorities visibility into both sides of a transaction. Specific rules will apply to VAT groups, supplies to non-Belgian customers with a Belgian VAT number, and transactions under the special scheme for farmers.
E-reporting will enable the VAT authorities to identify missing transactions and discrepancies sooner. It will complement, rather than replace, the periodic VAT return, which covers a broader range of transactions and adjustments. Under current plans, e-reporting will replace the annual client listing for businesses within scope.
These reforms anticipate the EU’s VAT in the Digital Age (ViDA) initiative. From 1 July 2030, ViDA will introduce digital reporting requirements for intra-Community cross-border transactions, replacing European Sales Listings and making structured e-invoices the default for those transactions.
Our seminar highlighted one clear point: effective VAT compliance starts with reliable data. E-invoicing and e-reporting will make errors visible sooner, while technology alone cannot correct poor master data, wrong VAT codes, or weak system rules. Businesses should therefore map how data moves through their systems, assign clear ownership, and build checks into their processes from the start. Tax, Finance, IT, and Operational teams must work together to test VAT rules and reporting flows before go-live. After launch, rejected invoices, mismatches, and other exceptions should be monitored and fixed at the source. This is not a one-off technology project, but an ongoing way of working. Strong data, clear ownership, and regular checks will reduce risk, limit disruption, and support lasting VAT compliance.
Preparing early will be key: contact us to discuss how you can strengthen your VAT data, systems, and processes ahead of these changes.
