Legislation mandating B2B e-invoicing 1 January 2026 now gazetted The Bill legislating for mandatory B2B e-invoicing in Belgium has been gazetted, meaning it is now fully adopted for 1 January 2026. Belgium is still waiting on permission from the European Commission to impose mandatory e-invoicing,
One-year delay on modernisation of VAT compliance – improved credit refunds, extended deadlines backed by tougher fines approved Belgium last week gazetted reforms for the administration of VAT returns in an aim to help businesses and curb non-compliance. Once promulgated by the King, it enter into
E-commerce marketplaces jointly and severally liable; due diligence requirements Belgium is considering a proposal to make digital platforms and marketplaces jointly and severally liable for their third-party sellers B2C transactions. This could take effect from 1 January 2024 in a Bill being drawn up. Belgium would
Chamber of Representatives makes energy VAT cut permanent The Belgian 2023 Federal Budget has changed the temporary VAT cut from 21% to 6% permanent. There will also be reforms of the excise duties on gas and electricity. This covers: electricity, natural gas, heating fuels and
July 2024 to July 2025 B2B invoicing phased rollout; Peppol likely preferred standard Original plans to launch July 2023 likely have been delayed for a second time to start July 2024 as key decisions and planning remain. Belgium’s preferred plan is two staged: PEPPOL-based e-invoicing
Belgian VAT code gets update Belgium is considering a range of VAT compliance updates. A draft Bill is now passing in Parliament regarding a number of measures. Also, see our Belgian VAT country guide. The updates include: New legal definition of an electronic invoice as
Standard format of Belgian VAT number updated The Banque-Carrefour des Entreprises, a database for public records, is to change the format for Belgian VAT numbers. The current structure starts with “0” and has nine further numbers to provide a unique VAT registration number for taxpayers.
Clarification of VAT treatment for NFT compared to cryptocurrencies The Belgian Federal Public Services has clarified VAT and accounting rules for Non-Fungible Tokens (NFTs). It is the latest tax office to give VAT guidance on the unique tradable digital assets – Spain NFT VAT guidance
9.7% June inflation prompts 3-month extension of electricity, gas and heating VAT rate cut to 31 December 2022 As Belgian energy inflation hit 56% in June, the temporary cut in heating VAT rate was extended a further 3 months until the end of the year.