28 January 2026
Belgium’s mandatory business‑to‑business e‑invoicing regime came into effect on 1 January 2026, with the authorities granting a three‑month penalty‑free tolerance period until 31 March 2026 for businesses that can demonstrate timely and reasonable efforts to comply.
The temporary relief is intended to support businesses during the initial implementation phase while keeping the mandatory e‑invoicing requirement in full force.
Under the new regime, all resident VAT‑registered companies are required to issue invoices in electronic format when selling to other businesses and to submit these invoices to the Belgian tax authorities for verification via the new e‑invoicing platform.
LATEST NEWS
Sri Lanka defers non‑resident VAT on B2C...
Sri Lanka’s Inland Revenue Department (IRD) has announced a further deferral of VAT on digital services supplied through electronic platforms by...
SEE MORE
LATEST NEWS
Germany provides further guidance on how e-invoicing...
The German Ministry of Finance (Bundesministerium der Finanzen, BMF) has updated the e‑invoicing frequently asked questions on its website. The updated FAQs...
SEE MORE
LATEST NEWS
Slovakia proposing to extend domestic reverse charge...
Slovakia is considering expanding its domestic “reverse charge” VAT rules to certain higher risk services. The sectors reported to be in scope include IT...
SEE MORE