On 20 February 2024, the law implementing mandatory domestic B2B e-invoicing in Belgium as from 1 January 2026 has been published in the Belgian Official Journal (Dutch/French).
This approval follows the adoption by the Parliament on 1 February 2024.
In order to actually implement the e-invoicing obligation, Belgium still needs to receive a derogation from the European Commission to introduce B2B e-invoicing from 1 January 2026. Belgium applied for this derogation in October 2023 and is pending a decision.
For a more detailed overview of this new B2B e-invoicing obligation, we refer to the Newsflash issued in January 2024.
Impact
Next to becoming a legal obligation for businesses, the introduction of e-invoicing may serve as a catalyst for the transformation and automation of tax and finance processes. More information on this topic can be found on Deloitte's dedicated website.
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.
