Following the implementation of mandatory B2B e-invoicing on January 1st, 2026, Belgium’s Cabinet approved a pre-draft law on July 18, 2026 [↗︎], regarding the introduction of mandatory e-reporting in the country. While the legislative process is still ongoing, this approved pre-draft law provides key details about the upcoming obligation.
Driven by the implementation of the e-reporting obligation, and the need of a stronger tax expertise, it has also been announced [↗︎] that from 2027 the Federal Public Service Finance (FPS Finances) will take over the role of Belgian Peppol Authority, replacing FPS BOSA, confirming the importance of the Peppol framework in the Belgium’s compliance landscape.
Centralizing this role, by having the FPS Finance the central point of contact for both e-invoicing & e-reporting obligations would make it possible to:
- Define responsibilities more precisely,
- Implement more effective decision-making,
- Simplify administrative processes for businesses.
Based on the approved draft, the rollout of a full e-reporting mandate, and particularly the ultimate alignment with the EU’s VAT in the Digital Age (ViDA) initiative, would be set to unfold in several distinct phases.
Scope and transmission method
Following the 2026 e-invoicing mandate operating under the 4-Corner Model via the Peppol network, Belgium confirms its transition toward the 5-Corner Peppol Model.
This architectural evolution directly integrates the Belgian tax authorities into the exchange flow, allowing mandatory transactional data to be submitted in near real-time as invoices are transmitted. In practice, the Belgian tax authorities will become accessible through the Peppol network itself, greatly simplifying the implementation of the upcoming e-reporting requirements for all businesses in scope.
The approved draft specifies that only domestic B2B transactions would fall within the scope of this new requirement. Subject to further regulatory details, the e-reporting obligation will mainly apply to transaction data from invoices that already fall under the scope of the mandatory B2B e-invoicing framework.
Note on domestic B2B transactions by a non-established supplier: since the e-reporting obligation would apply to all domestic B2B transactions, additional operational complexity would have to be anticipated regarding domestic purchases made from a non-established supplier (e.g. under domestic reverse-charge mechanisms.
Note on B2G transactions: While Business-to-Government transactions are also already subject to mandatory e-invoicing, further details are expected regarding the e-reporting of the B2G invoice data. At this stage, B2G transactions do not appear to be targeted by the approved draft law
Vendor- & buyer-side e-reporting
Under the envisioned model, data submission would have to be performed by both parties, the Vendor and the Buyer, allowing tax authorities to perform automated cross-matching of accounts receivable and payable. The Vendor reports the sale, the Buyer reports the purchase.
This goes a step further than most existing e-reporting frameworks, where reporting obligations generally fall on the supplier side only. With the exception of a few specific cases (most notably Croatia’s buyer-side reporting requirements for B2B transactions), mandatory reporting by purchasers remains relatively uncommon.
It also goes beyond the requirements introduced by the ViDA directive, which does not mandate buyer-side reporting. Belgium is therefore taking a more ambitious approach, leveraging automated cross-checking between sales and purchase data to strengthen tax controls. Whether this model represents the future direction of digital tax controls in Europe or simply Belgium pushing the concept further than most remains to be seen.
Mandate timeline
The e-reporting obligation would apply simultaneously to all Belgian businesses from January 1st, 2028.
At this stage, the approved pre-draft law is currently undergoing mandatory review by the Data Protection Authority and the Council of State before moving to parliament. Following parliamentary debates and its final vote, official publication in the Belgian Official Gazette is expected by late autumn 2026.
An implementing Royal Decree will follow in early 2027 to specify exact technical datasets and exceptions well ahead of the 2028 go-live date.
Further to the rollout of domestic B2B e-reporting, supplementary regulatory deployments would need to take place, leaving key questions currently open:
- Implementation of ViDA e-invoicing and e-reporting (at the latest on July 1st, 2030): How seamlessly will Belgium’s 2028 domestic Peppol 5-corner setup bridge with the EU’s cross-border Digital Reporting Requirements (DRR) mandated for July 2030?
- Potential B2C e-reporting rollout: Will the government eventually extend transaction reporting to Business-to-Consumer operations (B2C), or keep these transactions outside the e-reporting framework?
End of the annual customer listing
Because transaction-level data would be transmitted continuously to FPS Finance under the 5-corner model, periodic summary reporting may become obsolete.
Therefore, in a major push toward administrative simplification, the draft law envisages the official abolition of the recurring annual customer listing for all businesses subject to the new e-reporting regime.
More broadly, this change reflects the core promise of electronic invoicing: replacing manual compliance obligations with automated processes, enabling businesses to reduce administrative effort, improve efficiency, and lower compliance costs.
