Belgium Advances Bill on Near-Real-Time VAT E-Reporting

Belgium's government filed a bill with the Chamber of Representatives on October 27, 2026, that would introduce mandatory near-real-time electronic reporting of invoice data for value-added tax purposes. The bill follows a preliminary draft that has already been approved by the Council of Ministers and remains under parliamentary review.

How the New Reporting Would Work

Under the proposal, in-scope taxpayers would report invoice data bilaterally: suppliers would report the invoices they issue, and customers would report the invoices they receive, including certain equivalent electronic documents and later corrective documents.

Data would be transmitted to the tax authority through the Peppol network by a deadline to be set by a future Royal Decree, and not to exceed five calendar days, with an exception for force majeure as defined by the authorities. According to the bill’s explanatory memorandum, a difference between a supplier’s and a customer’s reports would not by itself be treated as proof of an irregularity; only significant or persistent discrepancies would trigger further checks.

The new reporting obligation would build on Belgium’s existing requirement, in force since January 1, 2026, for in-scope businesses to issue structured e-invoices.

Scope

The obligation would apply to:

• Belgian-established taxpayers required to issue structured e-invoices
• Belgian-established, VAT-identified customers receiving structured e-invoices
• Belgian-established suppliers selling to VAT-identified customers not established in Belgium, even where no structured e-invoice is required for that sale

Non-established customers would not be subject to the new reporting obligation. Members of a VAT group would each report individually, and no minimum invoice amount would be exempt from reporting.

Effective Date and What It Replaces

The proposed effective date is January 1, 2028, subject to parliamentary approval. From that date, the new e-reporting obligation would replace the current Annual List of Taxable Customers for in-scope taxpayers, who would still need to file that listing for 2027 supplies by March 31, 2028. The precise data fields, reporting deadlines, and technical details of the Peppol transmission are to be set out in the future Royal Decree.

There’s more you should know about e-invoicing in Belgium – learn more about the new and upcoming regulations.