Global Daily Tax News, Belgium Begins Implementing E-Invoicing Regime, (Jan 2, 2026)

Belgium's tax agency has confirmed the implementation of new electronic invoicing obligations on businesses starting January 1, 2026.

The obligations are being implemented despite draft legislation on the imposition of a electronic invoicing mandate h ...

Belgium's tax agency has confirmed the implementation of new electronic invoicing obligations on businesses starting January 1, 2026.

The obligations are being implemented despite draft legislation on the imposition of a electronic invoicing mandate having not been fully passed by the legislature last year.

The tax agency has said, in order to avoid the temporary and unnecessary costs the delay to enactment of the the legislation would entail for businesses, the tax agency has agreed that the following obligations will apply from January 1, 2026:

Electronic invoicing will be required only by domestic enterprises. This covers the obligation to both issue and receive electronic invoices.
The same obligations will not apply to companies not established in Belgium (those that neither have headquarters nor a permanent establishment in Belgium), even if they have a Belgian VAT registration number.
The introduction of a so-called "fallback" measure (or fallback rule). Under such, when the recipient of an electronic invoice is unable, for technical reasons, to receive electronic invoices (either themselves or through a third party acting on their behalf), the supplier or service provider is not required to issue an electronic invoice. However, they remain obligated to issue a physical invoice, which may then be issued on paper or in electronic form (for example, in Word or PDF format). This fallback measure does not relieve the invoice recipient of their general obligation to be able to receive electronic invoices from their supplier or service provider in the format in which they are issued.

Global Daily Tax News, Belgium Begins Implementing E-Invoicing Regime, (Jan 2, 2026)

Belgium's tax agency has confirmed the implementation of new electronic invoicing obligations on businesses starting January 1, 2026.

The obligations are being implemented despite draft legislation on the imposition of a electronic invoicing mandate h ...

Belgium's tax agency has confirmed the implementation of new electronic invoicing obligations on businesses starting January 1, 2026.

The obligations are being implemented despite draft legislation on the imposition of a electronic invoicing mandate having not been fully passed by the legislature last year.

Electronic invoicing will be required only by domestic enterprises. This covers the obligation to both issue and receive electronic invoices.
The same obligations will not apply to companies not established in Belgium (those that neither have headquarters nor a permanent establishment in Belgium), even if they have a Belgian VAT registration number.
The introduction of a so-called "fallback" measure (or fallback rule). Under such, when the recipient of an electronic invoice is unable, for technical reasons, to receive electronic invoices (either themselves or through a third party acting on their behalf), the supplier or service provider is not required to issue an electronic invoice. However, they remain obligated to issue a physical invoice, which may then be issued on paper or in electronic form (for example, in Word or PDF format). This fallback measure does not relieve the invoice recipient of their general obligation to be able to receive electronic invoices from their supplier or service provider in the format in which they are issued.