Belgium Approves Draft Law on Near Real-Time E-Reporting

On July 18, 2026, Belgium’s Council of Ministers approved a preliminary draft law amending the VAT Code to introduce an e-reporting obligation for invoice data. The measure builds on the mandatory structured e-invoicing regime already in force and will lead to the abolition of the Annual List of Taxable Customers for businesses falling within its scope.

Key Features of the E-Reporting Obligation

Belgium has required taxable persons to issue structured e-invoices in B2B transactions since January 1, 2026, using a four-corner Peppol model. The preliminary draft law takes this digitalization a step further by evolving that architecture into a five-corner model, adding the tax authorities as a direct participant in the exchange flow and imposing an obligation to transmit certain mandatory invoice data to the tax authorities electronically, in near real time.

The proposed regime is designed to strengthen compliance through more reliable, digitized data flows and to give the tax administration quicker access to detailed transaction information, supporting risk analysis, fraud detection, and more efficient audits. Its main characteristics are:

• Near-real-time transmission: designated mandatory invoice data must be reported to the tax authorities electronically shortly after the relevant transaction.
• Two-sided reporting: both the supplier (or service provider) and the customer will be required to report, rather than the obligation resting on one party alone.
• End of the annual client listing: taxable persons subject to e-reporting will no longer need to file the Annual List of Taxable Customers.

Consultation material issued by the Belgian High Council for the Self-Employed and SMEs indicates that reporting requirements are expected to mirror the EU’s ViDA model: suppliers would report at the time an invoice is issued (or should have been issued), while recipients would generally have five days from receipt to report. The same material suggests Belgium intends to extend the mandatory e-invoicing obligation to non-established businesses holding a Belgian VAT registration. These points stem from consultation material rather than the official text and should be verified once the final legislation is published.

Alignment with ViDA

The domestic e-reporting initiative is designed to fit within the framework set by the EU's ViDA Directive, which introduces Digital Reporting Requirements (DRR) for cross-border transactions starting July 2030. While ViDA leaves Member States free to apply similar requirements to domestic transactions, it requires that any national model remain compatible with the EU framework. Belgian authorities have indicated that the e-reporting rules are being designed from the outset with this future alignment in mind.

Legislative Process and Timeline
The preliminary draft law has now been submitted to the Data Protection Authority and the Council of State for review. Once these opinions are received, the file must return to the Council of Ministers for a second reading before the Chamber of Representatives adopts it.

The law is intended to take effect on January 1, 2028, but the date and details on reportable data, transmission, and practical arrangements are still being finalized in the final law and a Royal Decree. These will specify reportable data, deadlines, methods, and technical requirements.

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