Key Facts About Belgium’s Proposed e-invoicing And e-reporting Obligations

On 2 March 2023, Belgian Minister of Finance, Vincent Van Peteghem, proposed a first phase in the Belgian tax reform. The proposal comprises various measures, including the gradual introduction of mandatory B2B e-invoicing and e-reporting in Belgium.

While the government has not yet reached a final decision on this proposal, there is strong reason to believe that the proposed mandatory e-invoicing and e-reporting obligations will be approved, potentially affecting the majority of Belgian companies as soon as 1 January 2024.