Belgium Approves Draft Law for E-Reporting from 2028

On 18 July, Belgium's federal cabinet approved a draft law introducing mandatory near real-time e-reporting for domestic B2B transactions from 2028. The proposed law will require both suppliers and customers to electronically report key invoice data to the tax administration, while abolishing the annual customer listing for businesses subject to the new regime.

Belgium's domestic B2B e-invoicing mandate came into force on 1 January 2026, and the introduction of e-reporting had been expected. The approval of a draft law moves the proposal into the formal legislative process, providing businesses with greater certainty to begin implementation planning.

One of the most significant aspects of the proposal is confirmation that Belgium intends to adopt a dual reporting model. Both suppliers and customers will be required to submit specified invoice data to the tax administration in near real time, with compliance obligations for both AP and AR teams.

The proposal also removes the annual customer listing for businesses subject to the new reporting regime, replacing the periodic reporting requirement with continuous transaction-level reporting.

Belgium's planned 2028 implementation also places it ahead of the EU's Digital Reporting Requirements under ViDA, which are scheduled to apply from 2030.

The draft law will now be reviewed by Belgium's Data Protection Authority and the Council of State before progressing through the remainder of the legislative process.

Source: Belgium’s Announcement in French

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