Belgium: Proposal to introduce e-reporting of invoicing data from 2028
Proposal would also repeal requirement to submit annual list of taxable clients
The Council of Ministers on July 18, 2026, approved a preliminary draft law to amend the VAT code to introduce an e-reporting obligation for invoicing data and eliminate the requirement to submit an annual list of taxable clients in 2028.
Background
Since January 1, 2026, Belgium requires Belgian VAT-registered businesses to issue structured e-invoices or similar documents when performing domestic transactions with another business. The preliminary draft law would extend the existing obligation by proposing a mechanism for the "near real-time" e-reporting of certain mandatory invoice data to the tax administration. This system is designed to be bilateral, meaning it applies to both the supplier or service provider and their customers.
Proposed changes
The proposed e-reporting obligation is intended to achieve several key objectives and introduce the following changes:
- Improve taxpayer compliance through the digitalization and computerization of data flow
- Facilitate faster transmission of more detailed and reliable information to the tax administration
- Enhance the performance of existing control techniques
- Accelerate intervention against specific instances of fraud
- Increase the overall effectiveness and efficiency of control operations conducted by the administration
- Repeal the requirement to file the annual list of taxable clients for those taxpayers who are subject to this new e-reporting obligation
- Implement within Belgian law parts of the e-invoicing/digital reporting obligations under the EU VAT in the Digital Age (ViDA) Directive that will be effective July 1, 2030
The preliminary draft law has been forwarded to the Data Protection Authority and the Council of State for their respective opinions and approvals before being submitted to Parliament for consideration.