E-Invoicing and Real-Time Compliance at EU level: turning legal obligations into strategic wins
European governments are increasingly adopting e-invoicing and electronic reporting measures to reduce the VAT gap and strengthen tax compliance. Several EU Member States have already embedded e-invoicing and/or digital reporting requirements in their national legislation, applying different formats and implementation timelines. This reflects a broader shift towards real-time tax transparency across the EU. Belgium’s recent introduction of mandatory e-invoicing fits squarely within this pan-European trend. Looking ahead, it is expected that by 2030 nearly all Member States will have integrated some form of electronic reporting into their tax systems, making digital compliance the new standard.
Rolling out e-invoicing and e-reporting at national level
While 1 January 2026 marks the official go-live of Belgium’s mandatory B2B e-invoicing regime, this milestone represents only the first phase of a broader strategy to improve VAT compliance. In its coalition agreement, the Belgian government committed to tackling VAT fraud by introducing “near real-time reporting” as of 2028 for transactions between VAT-registered businesses and transactions involving cash register systems.
Beyond the mandates already in force across Europe, additional e-invoicing and e-reporting obligations are expected to follow swiftly in other Member States. In the short term, taxpayers should in particular be aware that:
- Poland will require VAT-registered businesses, as from February 2026, to issue and transmit domestic B2B e-invoices via its national e-invoicing platform (KSeF). These invoices will be reconciled with periodic VAT returns through references to KSeF invoice identifiers.
- France will roll out its mandatory e-invoicing and near real-time e-reporting framework as of 1 September 2026. The e-reporting obligation will also cover B2C transaction data, payment data and cross border transactions.
These developments will require taxpayers to reassess and strengthen their VAT compliance processes, data flows and reconciliation mechanisms.
The broader picture: VAT in the Digital Age (ViDA)
The current fragmented landscape of national e-invoicing and e-reporting rules is set to evolve further with the EU’s VAT in the Digital Age (ViDA) package. One of the core pillars of this package is the introduction of a harmonised framework for mandatory real-time digital reporting based on e-invoicing, for cross-border transactions within the EU. The initiative aims to reduce fraud, enhance transparency and efficiency, and further modernize and simplify the EU’s VAT system in support of the single market. The objective is to establish a uniform approach for cross-border transactions by July 2030.
What does this mean for businesses?
Although e-invoicing and e-reporting may initially appear as additional compliance burdens layered onto existing tax obligations, they also present a unique opportunity to rethink and optimise financial and operational processes. Rather than focusing solely on compliance, businesses should anticipate future regulatory developments, including upcoming national e-reporting mandates and the EU’s ViDA framework. By selecting appropriate technology, streamlining and reconciling data at source or throughout the process, engaging with business partners and viewing implementation costs as strategic investments, companies can turn e-invoicing and e-reporting into a genuine competitive advantage. In practice, this results in more efficient administration, automated financial processes, improved cash-flow management, data-driven decision-making and more robust compliance.
If you have any questions on this topic, our experts will be happy to support you with the implementation of current and upcoming e-invoicing and e-reporting obligations.
