Belgium’s VAT Threshold Reform Leaves 2026 E-Invoicing Plans Largely Intact

Belgium’s decision to raise its VAT registration threshold from €25,000 to €30,000 for domestic businesses has modest but noteworthy implications for the country’s upcoming e-invoicing mandate. From 1st January 2026, Belgium required all VAT-registered businesses to issue and receive structured electronic invoices for domestic B2B transactions via the Peppol network. As a result, the obligation remains directly tied to VAT registration status.

The higher threshold means that some micro-businesses will no longer be required to register for VAT, placing them outside the scope of the mandate. This marginally reduces the number of businesses required to adopt e-invoicing, particularly at the smallest end of the market.

However, the overall impact is expected to be limited. Most economically significant businesses will remain in scope, and many smaller enterprises may still opt for voluntary VAT registration or adopt e-invoicing to meet customer expectations. Consequently, Belgium’s transition to structured e-invoicing remains largely unchanged in both ambition and reach.