Belgian Council of Ministers proposed a new timeline for introduction of a broad e-invoicing mandate after previous propositions coupled with 2024 budget bill failed in Belgian parliament earlier this year.
The mandate is now planned to be introduced in stages with first one starting in January 2026. Exact criteria for entities falling under each stage are not known just yet. However, based on previous timeline’s introduction schedule it is safe to assume the initial phase will encompass only the largest entities with medium and small ones following in next months.
Scope of E-invoicing
As said above, the Initial phase is supposed to introduce a B2B e-invoicing mandate for large companies registered in Belgium with smaller ones to follow. Eventually, a B2C reporting requirement is also planned together with further expansion of reporting requirements in the years following the e-invoicing mandate introduction.
Firstly, Belgian authorities aim to base their e-invoicing landscape on the venerable Peppol network already used in scope of B2G transactions. Nowadays joining the network is possible either through a publicly offered “Hermes” platform allowing for receiving and converting the invoices or via authorized PEPPOL services provider. However the platform is scheduled to go out of commission in the years following mandate’s introduction, so finding an authorized e-invoicing partner may be critically necessary.
Moreover, to enhance future system’s reporting capabilities, it is planned to introduce a ViDA-compliant near-live broad e-reporting suite replacing traditional yearly tax statement filing. As usual, this measure is aimed at streamlining tax filing and narrowing the VAT gap.