From 1 January 2026, all Belgian companies subject to VAT will be required to use structured electronic invoices . These are invoices exchanged directly between the two companies' software. Sending an invoice in PDF format by email will no longer be sufficient.
The Belgian authorities have confirmed that non-resident entities registered for VAT in Belgium will be exempt from the country’s upcoming B2B e-invoicing mandate. This decision, announced on the official government e-invoicing web page, brings clarity to foreign businesses operating in Belgium.
For Belgian-established businesses, the e-invoicing mandate remains a priority.
As Belgium moves towards greater digitalization in tax compliance, businesses are advised to stay informed and prepared for upcoming regulatory changes.
