Belgium Advances Towards Electronic Real-Time Invoice Reporting: Key Takeaways for Businesses

On 18 July 2026, the Belgian Council of Ministers approved a preliminary draft law introducing an obligation for businesses to electronically report invoice data to the Belgian VAT administration. This initiative builds upon the mandatory structured B2B e-invoicing regime in force since 1 January 2026 and marks the next phase of Belgium’s digital VAT strategy.

Background and Context

Since 1 January 2026, Belgian established and VAT-registered businesses have been required to issue and receive structured electronic invoices for most domestic B2B transactions, primarily via the Peppol network using the Peppol-BIS format. The proposed digital real-time reporting system aims to provide the Belgian tax administration with near real-time access to invoice data, enhancing compliance and efficiency.

Key Features of the Proposed System

• Faster Access to Invoice Data: The system will enable the tax administration to access invoice data in near real-time, facilitating prompt monitoring and compliance checks.
• Bi-Directional Reporting: Both suppliers and buyers will be required to report key invoice data in near real-time, ensuring comprehensive data collection and accuracy.

Implementation Timeline

The new reporting obligation is proposed to take effect on 1 January 2028, subject to confirmation. This timeline allows businesses sufficient time to adapt their systems and processes to comply with the new requirements.

Implications for Businesses

Businesses should assess the impact of this reform on their operations, particularly in terms of system upgrades, staff training, and compliance procedures. Early preparation will be crucial to ensure a smooth transition to the new reporting system.

For further information and guidance, businesses are encouraged to consult with tax professionals or refer to official communications from the Belgian tax administration.