Belgium Amends Taxpayer Scope for Upcoming E-Invoicing Mandate

Belgium has adjusted the list of taxpayers who will be subject to the country’s mandatory B2B e-invoicing regulations starting January 1, 2026.

As outlined on the Belgian Federal Public Service Finance (FPS) e-invoicing portal, the mandate will no longer apply to Belgian VAT-registered entities that are not based in Belgium and do not have a permanent establishment in the country.

As a result, the upcoming e-invoicing requirement will mainly target businesses registered for VAT and with a fixed establishment within Belgium.

It’s important to note that these exemptions apply to the 2026 mandate, but they may be reconsidered in light of the near real-time reporting obligations expected to launch in 2028.

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