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Mandatory B2B e-invoicing adopted by Parliament: entry into force on 1 January 2026

Indirect Tax Alert | VAT Alert

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 tax alert issued in January 2024.


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 and a preview of Deloitte’s offerings on this topic can be found on our dedicated website.