Belgium to introduce near-real-time e-reporting of invoicing data

On 18 July 2026, Belgium’s Council of Ministers approved (Dutch | French) a preliminary draft law amending the Belgian VAT Code to introduce an electronic reporting (e-reporting) obligation for invoicing data and to abolish the annual client listing. The measure builds on the mandatory structured electronic invoicing (e-invoicing) regime applicable for transactions between VAT-taxable persons since 1 January 2026 and paves the way for the near-real-time transmission of invoice data to the tax authorities.

Background

Since 1 January 2026, a generalised obligation applies in Belgium to issue structured e-invoices between taxable persons. The preliminary draft law extends this digitalisation of invoicing flows with a component requiring reporting to the tax authorities.

Proposed e-reporting obligation

The objectives of the e-reporting obligation are improved compliance through digitised and more reliable data flows, and faster access for the tax authorities to more detailed information, enabling enhanced risk analysis, swifter action against specific fraud scenarios, and more efficient audits. The key aspects of e-reporting are:

• Near-real-time reporting: Certain mandatory invoice data would have to be transmitted electronically to the tax authorities in near-real time;

• Bilateral obligation: Reporting would be required both from the supplier or service provider and from the customer; and

• Abolition of the annual client listing: The obligation to file the annual list of taxable customers would be abolished for taxable persons subject to the e-reporting obligation.

Next steps

The preliminary draft law has been transmitted for advice to the Data Protection Authority and the Council of State. Following these opinions, a second reading by the Council of Ministers and adoption by the Chamber of Representatives are required before the measure can become law. The entry into force is currently envisaged for 1 January 2028, with the exact scope of the data to be reported and the practical modalities to be specified in the final law and implementing royal decree. These elements remain subject to confirmation during the legislative process.

Points of attention for businesses

Taxable persons in scope of the Belgian e-invoicing obligation should anticipate a further impact on ERP systems, invoicing processes, master data quality, and Peppol connectivity, as invoice data would flow to the tax authorities in near-real time. An early readiness assessment could significantly reduce implementation efforts once the final rules are published.