The recent collapse of tax reforms in Belgium has meant that e-invoicing progression has been hindered.

However, e-invoicing momentum in the country has been restored. Belgium has now published draft e-invoicing legislation which confirms a commencement date of 1 January 2026 for e-invoicing. The draft legislation is publicly available and has been presented to the Belgium Parliament.

Key elements of the mandate include:

• Established entities will be required to issue structured invoices. However, in a deviation from Belgium’s original plans, foreign entities with Belgium VAT registration will be required to receive structured invoices. While at face value this widens the scope of recipients substantially, there are specific conditions attached to this requirement, which means specific foreign entities with VAT registration will be excluded from the receipt obligations. Kofax is closely analysing these conditions. Paper invoices and unstructured invoices will no longer be permissible under the mandate.
• In direct opposition to earlier plans, the requirement to report has not been amalgamated with Belgium’s initial plans, although in line with ViDA, reporting is expected to take effect at a later date.
• The invoice format must adhere to the European norm.
• PEPPOL will form the basis for the mandate execution, though taxpayers can mutually use any other system provided it meets the European standard.

The legislation still needs to be ratified in the Belgium Parliament.

Belgium is a compliant territory for Kofax. We are closely following the progress of the legislation, and e-invoicing developments in the country.