Belgium: B2B e-invoicing mandatory effective 1 January 2026
The Belgian Council of Ministers agreed that mandatory e-invoicing will be introduced for B2B taxable persons effective 1 January 2026.
B2B e-invoicing mandatory effective 1 January 2026
The Belgian Council of Ministers on 29 September 2023, agreed that mandatory e-invoicing will be introduced for business-to-business (B2B) taxable persons effective 1 January 2026.
Contrary to the initial proposal that provided a phased implementation depending on the annual turnover of the taxpayer, the current proposal for mandatory e-invoicing will apply to all taxpayers effective 1 January 2026, regardless of their turnover.
The Belgian government decided to use the European Pan-European Public Procurement Online network as the default standard for structured e-invoicing. However, taxpayers can mutually agree to use another e-invoicing system provided that it meets the European standard. Further details will be provided once the text of the proposal is published.
KPMG observation
Despite the generous transitional period of two years, tax professionals advise taxpayers to start preparing for the e-invoicing obligation as soon as possible to be ready by 1 January 2026.
Read an October 2023 report prepared by the KPMG member firm in Belgium
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