Skip to main content

Mandatory B2B e-invoicing published in the Belgian Official Journal - entry into force 1 January 2026

Indirect Tax Alert | VAT Alert

On 20 February 2024, the law implementing mandatory domestic B2B e-invoicing in Belgium as from 1 January 2026 has been published in the Belgian Official Journal (Dutch/French).

This approval follows the adoption by the Parliament on 1 February 2024.

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 pending a decision.

For a more detailed overview of this new B2B e-invoicing obligation, we refer to the 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. On our dedicated website, you can find more information and a preview of Deloitte’s offerings on this topic.