Belgium is shaking things up in the world of business-to-business (B2B) transactions. They’re planning to make electronic invoicing mandatory, and it’s expected to kick in on January 1, 2026, pending final approval.
The current draft proposal brings forth two crucial changes in comparison with earlier ideas:
- General Entry into Force: Instead of a phased approach, mandatory electronic invoicing is planned to come into effect on a broader scale, starting from January 1, 2026.
- Separation of Reporting: While electronic invoicing is on the horizon, mandatory electronic reporting will be introduced at a later stage.
But hold up, this plan is not set in stone just yet. The Belgian Parliament still needs to give it the green light. Plus, Belgium has to ask the European Commission for permission, since implementing electronic invoicing at the moment implies derogating the application of certain Articles from the European VAT Directive.
The above information was kindly provided by Marosa (Spain); contact Pedro Pestana at: [email protected].