Belgium: Parliament approves new law project to introduce e-invoicing mandate from 1 January 2026

The bill aligns with the structured e-invoice in EU Directive 2014/55/EU.

The bill aligns with the structured e-invoice in EU Directive 2014/55/EU.

The Chamber of Representatives of Belgium on 1 February 2024 approved project 3743/004, mandating business-to-business (B2B) electronic invoicing (e-invoicing) starting from 1 January 2026.

The bill, which aligns with the structured e-invoice in EU Directive 2014/55/EU, now awaits the king's signature before it is officially gazetted and becomes law.

The implementation of this law is also conditional upon the Kingdom of Belgium obtaining authorization from the Council of the EU.

The mandatory e-invoicing will apply to all taxpayers established in Belgium invoicing transactions taking place in Belgium to recipients value added tax (VAT) registered in Belgium. Exceptions may apply for those under simplified tax regimes, those in bankruptcy proceedings, and those making only exempt transactions without VAT recovery right. Read TaxNewsFlash

For more information, contact a KPMG tax professional:

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