Regulatory updates - Belgium

According to the Belgian FPS’s (Federal Public Service Finance) e-invoicing website, the mandate will now exempt Belgian VAT payers not established in Belgium and without a permanent establishment.

This clarification emphasizes that the upcoming obligations for e-invoicing in Belgium will primarily apply to Belgian taxpayers registered for VAT with fixed establishments on Belgian soil.

The above exemptions are focused on e-invoicing obligations upcoming in 2026 but are subject to change in the context of the future near real-time reporting requirements set to commence in 2028.

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.