B2G e-invoicing has been mandatory in Belgium for several years, and mandatory e-invoicing for domestic B2B transactions followed on January 1, 2026.
Belgium is now moving to the next stage of its reform by preparing mandatory e-reporting, leveraging the existing B2B e-invoicing framework.
Long-awaited, the draft law introducing a complementary e-reporting obligation [âïž] was finally submitted to the Belgian Chamber of Representatives on October 27, 2026, marking the next step in Belgium’s digitalisation of VAT compliance.
Proposed e-reporting implementation timeline
The draft law is currently under parliamentary examination and debate. It is expected to be adopted by late 2026 or early 2027 and proposes the following timeline:
- January 1, 2028: Mandatory e-reporting of domestic B2B transactions, and end of the annual customer listing obligation for taxable persons in scope
- July 1, 2030:Â Mandatory e-reporting of intra-community (intra-EU) B2B transactions, as per the VAT in the Digital Age (ViDA) Directive requirements
The detailed technical specifications and reporting deadlines will be established through a Royal Decree expected in early 2027.
Scope of e-reporting obligations
The e-reporting requirements will apply from January 1, 2028, to all VAT-taxable persons established and VAT-registered in Belgium.
Article 2 of the draft law introduces two separate e-reporting obligations: one for sellers and one for buyers. This dual-reporting model is designed to allow invoice data to be cross-checked and help prevent fraud.
For the seller, two categories of B2B transactions are in scope:
- Transactions within the scope of mandatory e-invoicing
- Domestic taxable transactions carried out with non-established taxable customers holding a Belgian VAT number, for which mandatory e-invoicing does not apply but where Belgian invoicing regulations apply
For the buyer:
- Only domestic transactions falling within the scope of the Belgian mandatory e-invoicing requirements are subject to buyer-side e-reporting.
The draft law also further clarifies e-reporting requirements for members of a VAT group, and for businesses covered by the special agricultural scheme.
From July 1, 2030, the upcoming EU-wide Digital Reporting Requirements (DRR) under the VAT in the Digital Age (ViDA) reform will also bring intra-community B2B transactions within the scope of mandatory e-reporting.
Transmission method and reporting data
Peppol is confirmed as the network for transmitting the reported data. Its current four-corner architecture will evolve into a five-corner model, with SPF Finances, Belgium’s tax authority, acting as the fifth corner. Relevant invoice data will therefore be transmitted to the tax administration through the Peppol network. At this stage, FPS Finances does not plan to develop a separate application or API.
The data to be reported will be limited to the information mandatorily required under Belgian VAT legislation on the relevant invoice or equivalent transaction document.
The future Royal Decree is expected to clarify the tax administrationâs Peppol address, the reporting message format, transmission and validation procedures, and the precise data fields to be reported.
Reporting frequency and deadlines
The Belgian e-reporting mechanism is designed around continuous, transaction-by-transaction reporting, rather than periodic submissions of aggregated data.
The draft law sets a maximum deadline of five calendar days to transmit the required data. Reporting should take place shortly after the invoice is issued or received, and before any internal business validation.
The future Royal Decree, expected in early 2027, should define the exact reporting deadlines. It is also expected to clarify how buyers must report subsequent corrections, including where an invoice is rejected.
Voluntary e-reporting arrangements
The draft law also describes two specific situations in which VAT-taxable persons may voluntarily report transaction data:
- Voluntary e-reporting by VAT-taxable persons not established in Belgium but holding a Belgian VAT number
- Voluntary e-reporting by VAT-taxable persons established and VAT-identified in Belgium for purchases from suppliers not established in Belgium but identified for VAT purposes in Belgium, notably where an optional e-invoice is received from such suppliers. This option allows Belgian buyers to report such transactions without having to systematically verify whether their suppliers are established in Belgium and therefore subject to mandatory e-reporting.
