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:
Kathya Capote Peimbert | kcapotepeimbert@kpmg.com
Samir Haouari | shaouari@kpmg.com
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.