Regulatory updates - Belgium

This marks yet another stride made by Belgium in its attempts to combat tax evasion. The new obligations are expected to complement the fast-approaching e-invoicing obligations set to begin in January 2026.

The near real-time reporting requirements include automatic data transmission to Belgium's tax authority. Furthermore, the transmission system is expected to integrate cash registers and payment and invoicing systems.

The Belgian government has yet to clarify the outline of the obligations and exact timelines; however, it is likely that Belgium is clarifying its commitment to evolving the expected B2B e-invoicing requirements into a 5-corner model, firmly aligning with the ViDA proposal.

The list of compliant service providers aims to assist Belgian organizations in searching for solutions, helping them to adhere to the upcoming obligation.

The approval of Pagero on the list recognizes adherence to legislative standards and requirements.

Read more about the recognition here.

The Belgian Ministry of Finance’s dedicated page clarifies the scope of the taxpayers required to comply, while also clarifying technological aspects that will impact how the invoices are transmitted and received.

The Peppol Framework is the preferred technology for facilitating the issuance and reception of invoices. They further notify taxpayers that if they wish to comply with the use of Peppol they must acquire a certified service provider.

Furthermore, understanding the costs that taxpayers will incur by adjusting their processes to comply with the new requirements, the Belgian Ministry has offered the following tax incentives:

• From 1 January 2025, a 20% increase in the investment deduction for digital investments; and
• In taxable periods from 2024 to 2027, SMEs and entrepreneurs using subscriptions may apply cost deductions of 120% for invoicing-related technology and packages.

To further assist taxpayers with any questions, an FAQ page regarding e-invoicing has also been published and promoted.