Global Daily Tax News, Belgium Introducing Stricter B2B Invoicing Rules From 2026, (Jul 15, 2024)

Belgium's tax agency has confirmed that all Belgian businesses will be required to issue structured electronic invoices for business-to-business transactions using accounting software from 2026.

Sending an invoice in PDF by e-mail or via a platform will no longer be acceptable.

The tax agency noted that businesses that exclusively make supplies to non-taxable persons will still be required to be able to receive structured electronic invoices from their suppliers and must therefore adapt their systems by January 2026.

Invoices must be exchanged through software connected to the Peppol network. The tax agency intends to issue a list of compliant software solutions.

To compensate businesses for costs incurred in carrying out the technical adaptations, Belgium is offering two tax relief measures:

• From January 1, 2025, the investment deduction for digital investments will be increased to 20 percent; and

• For the taxable periods 2024 to 2027, small businesses and independent contractors using subscription plans can apply an increased fee deduction of 120 percent for billing programs.

The tax agency has released answers to frequently asked questions, to support businesses with preparing for the new rules.