Starting 1 January 2026, electronic invoicing will become mandatory in Belgium for all companies established in the country and subject to VAT. This reform aims to modernise business transactions and strengthen tax controls by requiring that all invoices exchanged between these companies be issued and transmitted in a structured electronic format.
Who is affected?
All Belgian-established companies that are subject to VAT must comply with this new obligation. In practical terms, when a Belgian company sells goods or services to another Belgian VAT-registered company, the invoice must be sent electronically using a standardised format.
Who is not affected?
The Belgian tax administration has outlined a few exceptions:
Companies not established in Belgium, even if they are registered for Belgian VAT, will not be required to issue or receive electronic invoices.
Intra-community transactions (supplies and acquisitions of goods and services within the EU) are also excluded from the obligation.
Sales to non-VAT taxable persons (i.e. B2C transactions, such as sales to individual consumers) are not included in the scope.
Purpose and outlook
This reform is part of a broader European initiative to combat VAT fraud, automate VAT reporting, and simplify accounting processes. The Belgian administration will rely on a structured invoice exchange system (drawing on the EU’s PEPPOL model) to ensure interoperability and compliance.
Affected businesses are encouraged to prepare in advance by updating their invoicing systems and ensuring they meet the legal requirements ahead of the 2026 deadline.
