The Belgian federal government is taking significant steps to combat tax evasion by introducing near real-time e-reporting by 2028.
This initiative builds upon the country’s upcoming e-invoicing regulations and leverages the Peppol network 5-corner model, with the goal to improve the exchange of tax data between businesses and authorities.
B2B E-Invoicing mandate starting 2026
Early 2024, the country passed legislation to expand mandatory B2B e-invoicing to all VAT-registered businesses starting in January 2026. This mandate follows a four-corner model, and requires businesses to transmit e-invoices using the Peppol network using the Peppol BIS 3.0 format.
Alternatively, the use of other invoice formats remains possible, provided they comply with the European Norm (EN) 16931 and both parties agree, and the same goes for the choice of the delivery method. However, the government strongly advocates for Peppol as the preferred network and format, aiming to establish it as the standard for securely transmitting invoices between businesses.
To encourage adoption, small SMEs and self-employed entrepreneurs in Belgium are entitled to claim an increased cost deduction of up to 120% for implementing an e-invoicing solution.
Near Real-Time E-Reporting starting 2028
In addition to the B2B e-invoicing requirements taking effect in 2026, Belgium’s federal government has announced plans for near real-time e-reporting, set to commence in 2028, as published in the official Federal Government Agreement 2025-2029 (found also in the news) This effort will enhance the current system by expanding the four-corner model to a five-corner model, integrating the tax authority as a fifth party.
The five-corner model, also referred to as the ‘decentralized CTC and exchange model‘ (DCTCE) encompasses both data exchange and e-reporting to tax authorities. This approach enables near real-time reporting, ensuring compliance and transparency while preserving the flexibility for businesses to select their preferred service provider and ensuring complete interoperability between all stakeholders. As part of this reform, Belgium also intends to extend reporting requirements to fiscal cash registers and B2C transactions.
While detailed specifications are still pending, the new system complies with the European Commission’s VIDA initiative, guaranteeing the upcoming e-reporting mandate is aligned with future EU regulatory developments.
Read more about e-invoicing in Belgium in our Belgium Country Profile.
