Extension of e-invoicing from January 2028 to non-residents debate – but raises challenges
Belgium’s 2026 B2B e-invoicing mandate deliberately carved out one group: non-established businesses holding only a Belgian VAT registration.
That exclusion was not accidental, it was structural. The current rules apply only where both supplier and customer are Belgian-established.
But that position is starting to look temporary with draft 2028 e-reporting legislation expected before the end of 2026, extending e-invoicing to non-resident tax payers. And the European Commission may give its blessing, setting a compliance headache precedence for other up-coming domestic mandates (like Spain, Netherlands, Ireland and more). All before July 2030 ViDA Digital Reporting mandate for intra-community e-invoicing and e-reporting.
What’s being debated in review of 2028 reforms
Market chatter now points to a possible extension of the mandate to non-established entities from 1 January 2028. This would align with Belgium’s next phase: mandatory near real-time e-reporting from the same date, built on the Peppol model. Specifically:
- e-invoicing mandatory for transactions involving a non-resident tax payer;
- e-reporting by the supplier and customer of the transaction
- withdrawal of the annual customer listing Jaarlijkse Klantenlisting, which requires declarations of sales exceeding €250 to Belgian VAT registered customers.
Technically, this makes sense. Once invoice data must be reported to the tax authority in near real-time, excluding non-residents becomes difficult to sustain. You cannot report what you do not structure.
Unnecessary barrier to Single Market?
But it presents many questions before implementation:
- Does the Belgian state have the right to (‘competence”) impose e-invoicing on non-residents in all use cases. It certain cases European Commission may block or at least require permission. It is likely the Belgium will push hard for this before year end; setting the stage for other EU member states to follow suit before ViDA Pillar 1.
- Since the transaction data will be e-reported by the counter party, the resident Belgian business, it is not clear of the value of the information for the additional burden.
- This will create a further bureaucratic burden on intra-EU cross-border trade, and to the Single Market operation. Member states of very sensitive on this issue currently as the EU struggles to generate economic growth.
Moving to complex waves for reform
If confirmed, Belgium would move from a relatively clean scope in 2026 to a three waves of regime implementation:
- 2026: Domestic B2B e-invoicing for Belgian-established entities
- 2028
- Real-time e-reporting overlay
- (possible): Inclusion of non-established entities
- 2030: EU-wide intra-EU e-invoicing under ViDA
For non-resident businesses, this is a material shift. Today, many rely on local customers to handle structured invoicing. Under a 2028 extension, they would need full Peppol capability, determination logic, and reporting alignment.
