29 July 2026
July saw the Belgian Council of Ministers approve a preliminary draft law to introduce near-real-time electronic reporting of certain invoice data to the tax administration. The model is bilateral, meaning both the supplier and the customer would be required to report specified invoice data.
The e-reporting obligation is currently expected to take effect from 1 January 2028, subject to the legislative process and implementing rules. When introduced, the reform would also allow Belgium to abolish the annual list of taxable customers for taxpayers falling within the scope of the new e-reporting regime.
The reform is part of Belgium’s broader VAT digitalisation agenda and aligns with EU ViDA, under which cross-border B2B digital reporting and e-invoicing requirements start from 1 July 2030.
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