The Belgian government's coalition of political parties has encountered difficulty in resolving a legislative deadlock surrounding comprehensive tax reforms. Among these reforms was a proposal to implement a nationwide requirement for e-invoicing, slated for potential adoption as early as July 2024. The intricacies of Belgium's legislative framework dictate that any fresh endeavors to introduce reforms can only commence after the upcoming summer 2024 elections.
Initially, the regulations mandating the adoption of e-invoicing were designed to unfold gradually. The first phase, scheduled for commencement on July 1, 2024, was intended for businesses operating in Belgium with a turnover exceeding EUR 9 million in the previous calendar year, exclusive of VAT. Medium-sized Belgian taxpayers were expected to follow suit on January 1, 2025, with remaining taxpayers joining on July 1, 2025. However, for taxpayers eligible for the VAT exemption scheme for small enterprises or the specialized VAT scheme for agricultural entrepreneurs, the date was set for January 1, 2028.
Considering the various factors causing delays, it is reasonable to anticipate that the mandate might not come into effect before 2026.