The Belgian Finance Minister has relaunched the plan to introduce mandatory e-invoicing for domestic B2B transactions. A pre-draft bill was adopted by the Council of Ministers on 29 September 2023, aiming at an introduction of the e-invoicing obligation as of 1 January 2026. To bring this bill to adoption, the Belgian government will need to obtain a derogation from the European Commission and pass the legislation through Parliament.
Previous proposal
Two important differences we want to highlight compared to the previous e-invoicing pre-draft bill that was part of the tax reform are that:
- there will be no phased implementation, meaning that the mandate would become applicable to all Belgian established VAT registered entities on 1 January 2026 and
- an associated e-reporting obligation is expected to be defined and introduced at a later stage.
B2B e-invoicing
As a short recap, the B2B e-invoicing mandate will:
- apply to taxable persons established in Belgium and Belgian branches of foreign entities. Foreign businesses with a mere VAT registration in Belgium are not envisaged at the moment.
- oblige companies to issue invoices in an electronic structured data format (PEPPOL-BIS) for domestic transactions in Belgium. Parties can agree to use another structured data format as long as it is in line with the European EN16931 standard. Sending a pdf invoice per e-mail will hence no longer be allowed in a domestic B2B context.
Impact
Despite the seemingly distant "big bang" implementation deadline, businesses should begin preparing for this new mandate as soon as possible. Businesses can leverage this e-invoicing obligations as an opportunity to reassess their digital strategy for the future and begin exploring solutions that are tailored to their company's unique requirements. In our experience, the introduction of e-invoicing serves as a catalyst for the transformation and automation of business’ tax and finance processes.
As always, our committed team of experts is ready to assist you in navigating the upcoming changes, addressing challenges, and seizing new opportunities. We are more than happy to provide you with comprehensive insights through our meticulously designed end-to-end e-invoicing journey. Furthermore, we are eager to elucidate how our integrated data solution could connect the e-invoicing and e-reporting dots and seamlessly integrate into your evolving ERP architectural landscape.
If you would be interested in learning more about our tailored service offerings in this regard, please do not hesitate to reach out to us.
Key contacts
Danny Stas
Danny is head of the tax advisory practice. He is a tax lawyer specialised in VAT, in particular with respect to real estate and financial transactions, as well as eco taxes and contributions. As partner in the firm, Danny focuses on VAT consulting for Belgian clients in the private and public sectors and the broad corporate market at national and international level. In the real estate industry, Danny focuses on VAT consulting for clients in the private (e.g. real estate developers, REITs, hospitals, senior housing, etc.) and public sectors and the broad corporate market at national and international level. Besides the specific VAT topics (e.g. reduced VAT rates, VAT exemptions), he has also good knowledge of alternative financing of real estate and transfer duties. Danny is a recommended lawyer in the Chambers Europe and Legal 500 directories.
Joaquim Heirman
Joaquim is a lawyer at Deloitte Legal, specialising in all VAT matters. He has over 10 years of experience in advisory services including guiding companies through administrative and court procedures. The majority of his clients are privately held companies and include real estate developers, law firms, health care suppliers and governmental institutions. Since 2009 he is a member of the Brussels bar. He published regularly on VAT matters and lectures at the KULeuven (University Leuven) on VAT aspects of real estate and is research assistant at the UGent (University of Ghent).
