On 1 February 2024, the Belgian Chamber of Representatives approved the draft law implementing mandatory domestic B2B e-invoicing in Belgium as from 1 January 2026.
This approval follows the publication of the draft law on 5 January 2024 and the amendment on 17 January 2024 which added the obligation to be able to receive e-invoices for non-established taxpayers.
The approved law now only needs to be signed by the King before being published in the Belgian Official Journal and entering into force.
In order to actually implement the e-invoicing obligation, Belgium still needs to receive a derogation from the European Commission to introduce B2B e-invoicing from 1 January 2026. Belgium applied for this derogation in October 2023 and is currently awaiting a decision.
For a more detailed overview of this new B2B e-invoicing obligation, we refer to our Newsflash issued in January 2024.
Impact
Next to becoming a legal obligation for businesses, the introduction of e-invoicing may serve as a catalyst for the transformation and automation of tax and finance processes. More information on this topic can be found on Deloitte's dedicated website.
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Danny Stas
Danny is head of the tax advisory practice. He is a tax lawyer specialised in VAT, in particular with respect to real estate and financial transactions, as well as eco taxes and contributions. As partner in the firm, Danny focuses on VAT consulting for Belgian clients in the private and public sectors and the broad corporate market at national and international level. In the real estate industry, Danny focuses on VAT consulting for clients in the private (e.g. real estate developers, REITs, hospitals, senior housing, etc.) and public sectors and the broad corporate market at national and international level. Besides the specific VAT topics (e.g. reduced VAT rates, VAT exemptions), he has also good knowledge of alternative financing of real estate and transfer duties. Danny is a recommended lawyer in the Chambers Europe and Legal 500 directories.
