The Belgian government has developed text for the inclusion of electronic invoicing in the VAT code. VAT registered Belgian entities will need to exchange and receive domestic invoices from taxpayers in a structured format, which is no longer accepted as a PDF or digital document.
The draft law, which will progress through the parliamentary process, is expected to be effective from January 1, 2026. The government must apply for exemption from EU VAT directive.
There are some exceptions for taxpayers going through bankruptcy proceedings and entitled to TAX exempt transactions, with government pledging to cut expenses for businesses acquiring necessary tools.
