Belgium to Launch Near Real-Time VAT Reporting by 2028
Belgium is preparing for a significant shift in VAT compliance, with the introduction of near real-time VAT e-reporting set for January 1, 2028. This initiative is part of a broader digitalisation effort aimed at improving VAT transparency and reducing fraud.
The transition begins with a mandate for structured B2B e-invoicing, which will take effect on January 1, 2026. Businesses will be required to adopt the Peppol framework to issue and receive invoices in a standardised digital format. Two years later, on January 1, 2028, Belgium will implement near real-time e-reporting. This will require companies to automatically transmit invoice data to the Belgian tax authorities using a 5-corner Peppol model.
Background and purpose
The change was confirmed in the Federal Coalition Agreement 2025–2029, published on January 31, 2025. Building on the 2026 e-invoicing mandate, the new reporting system aims to streamline VAT processes, improve data accuracy, and enhance fraud detection.
The 2028 model will use a 5-corner Peppol structure to enable near-live transmission of invoice data. This will eliminate the need for Belgium’s existing annual customer listing and marks a move toward continuous transaction controls.
Alignment with EU Policy
These changes align with the European Commission’s VAT in the Digital Age (VIDA) initiative, which seeks to harmonise digital VAT reporting across Member States. Belgium’s adoption of near real-time reporting positions it as one of the frontrunners in implementing these reforms.
Implications for businesses
Companies operating in Belgium should begin preparing now. By 2026, they must implement structured e-invoicing systems based on Peppol. Ahead of 2028, it will also be necessary to ensure that invoicing and ERP platforms are capable of supporting near real-time data transmission.
In addition, Belgium plans to expand the fiscal cash register system to the entire hospitality sector and other high-risk industries. Businesses in these sectors should anticipate new compliance obligations and consider investing in automated reporting tools.
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