Key takeaways
- Belgium will introduce near real-time VAT e-reporting on January 1, 2028, after mandatory B2B e-invoicing begins January 1, 2026.
- Businesses must use the Peppol framework for standardized e-invoicing and reporting.
- The change aligns Belgium with the EU’s VAT in the Digital Age (VIDA) initiative.
- The reform aims to reduce fraud, simplify compliance, and eliminate annual customer listings.
- Businesses should begin preparing IT systems and ERP integrations well before 2026.
In short: Belgium plans near real-time VAT e-reporting from January 1, 2028. It follows mandatory structured B2B e-invoicing through the Peppol framework, which starts on January 1, 2026. Businesses will send invoice data to the Belgian tax authorities using a 5-corner Peppol model, replacing the annual customer listing.
Update (October 2026): Belgium's B2B e-invoicing mandate took effect on January 1, 2026, as planned. The FPS Finance allowed a tolerance period during the first three months of 2026 for businesses that could show they had taken timely and reasonable steps. The 2028 e-reporting rules were still a draft law in July 2026.
Belgium is preparing for a major shift in VAT compliance. Near real-time VAT e-reporting is set for January 1, 2028. It is part of a wider digital push to make VAT more transparent and reduce fraud.
The change starts with a mandate for structured B2B e-invoicing from January 1, 2026. You will need to use the Peppol framework to issue and receive invoices in a standard digital format. Two years later, on January 1, 2028, Belgium will introduce near real-time e-reporting. Companies will then send invoice data automatically to the Belgian tax authorities using a 5-corner Peppol model.
Why is Belgium introducing near real-time VAT reporting?
Belgium is introducing near real-time VAT reporting to streamline VAT processes, improve data accuracy and detect fraud better. The Federal Coalition Agreement 2025–2029, published on January 31, 2025, confirmed the change. It builds on the 2026 e-invoicing mandate.
The 2028 model will use a 5-corner Peppol structure to send invoice data almost live. This will remove the need for Belgium's current annual customer listing. It also marks a move toward continuous transaction controls.
How does Belgium's reform align with EU Policy?
Belgium's reform aligns with the European Commission's VAT in the Digital Age (VIDA) initiative. VIDA aims to harmonise digital VAT reporting across Member States. By adopting near real-time reporting, Belgium is one of the frontrunners in putting these reforms in place.
What do the changes mean for businesses?
The changes mean companies operating in Belgium should start preparing now. By 2026, you must use structured e-invoicing systems based on Peppol. Before 2028, you also need invoicing and ERP platforms that can support near real-time data transmission.
Belgium also plans to extend the fiscal cash register system to the whole hospitality sector and other high-risk industries. If you work in these sectors, expect new compliance obligations and consider investing in automated reporting tools.
What are the penalties for not using e-invoicing in Belgium?
Businesses that cannot issue and receive structured e-invoices face fixed fines that rise with each breach. The amounts are set by the Royal Decree of July 8, 2025.
- First breach: €1,500.
- Second breach: €3,000.
- Third and later breaches: €5,000 each.
The decree also makes Peppol BIS the standard format. Other formats are allowed only if both parties agree and the European standard is met. Rounding VAT at line level is not allowed on structured invoices.
Key dates
- January 31, 2025: The Federal Coalition Agreement 2025–2029 confirms the move to near real-time reporting.
- January 1, 2026: Structured B2B e-invoicing through Peppol becomes mandatory.
- First three months of 2026: FPS Finance tolerance period for businesses that took timely and reasonable steps.
- January 1, 2028: Planned start of near real-time e-reporting, subject to the final law.
How should businesses prepare for e-reporting in 2028?
If you already send Peppol e-invoices, much of the groundwork is in place. The next step is making sure invoice data reaches the tax authority without manual work. A practical plan:
- Check your Peppol access point. Ask your provider how it will support the 5-corner model and data transmission to the tax authority.
- Clean your master data. Make sure customer VAT numbers, VAT codes and invoice fields are complete and correct.
- Map your exceptions. List invoices that do not go through Peppol today, such as sales to consumers or to customers abroad.
- Follow the draft law. Scope and technical details can still change before 2028.
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Frequently asked questions
When will Belgium’s e-invoicing become mandatory?
From January 1, 2026, all B2B invoices must be issued and received via the Peppol network.
When does near real-time VAT reporting start?
On January 1, 2028, businesses will begin automatically transmitting invoice data to tax authorities.
What is the Peppol framework?
Peppol is a standardized digital infrastructure that enables secure e-invoice exchange between businesses and governments.
What does “near real-time reporting” mean?
Invoice data will be transmitted automatically and almost immediately after issuance, replacing annual or periodic reports.
Why is Belgium implementing these changes?
To modernize VAT reporting, improve fraud detection, and align with EU-wide digital tax initiatives.
Will this affect all sectors?
Yes, though the hospitality sector and other high-risk industries may see expanded cash register requirements.
Was there a grace period for Belgian e-invoicing in 2026?
Yes. The FPS Finance applied a tolerance period during the first three months of 2026. It covered businesses that could show they had taken timely and reasonable steps to comply.
What should businesses do now?
Start implementing compliant e-invoicing systems before 2026 to ensure smooth transition to real-time reporting.
What is the fine for not issuing e-invoices in Belgium?
Fines are €1,500 for a first breach, €3,000 for a second and €5,000 for each later breach. They apply to businesses unable to issue and receive structured e-invoices.
Which e-invoice format is required in Belgium?
Peppol BIS is the standard format. Other formats are allowed only if both parties agree and the European e-invoicing standard is met.
