Belgium: Preliminary Draft Law Signals Move Toward e-Reporting
Belgium's Council of Ministers has approved a preliminary draft law that would introduce a near-real-time e-reporting obligation for invoice data, building on the existing Peppol B2B e-invoicing infrastructure. The proposal is at an early legislative stage, and its details may still change.
Council of Ministers Approves Preliminary Draft Law on e-Reporting
On 18 July 2026, on a proposal from Finance Minister Jan Jambon, the Council of Ministers approved a preliminary draft law amending the VAT Code to introduce an electronic reporting obligation, expected to apply from 2028.
The move had already been anticipated. The Belgian government had previously signalled its intention to introduce e-reporting as a further step following the B2B e-invoicing mandate. This draft marks the first concrete legislative step toward that plan.
How Is Belgium's e-Reporting System Intended to Work?
Since 1 January 2026, Belgian taxable persons have been required to issue structured electronic invoices, or equivalent documents, in transactions between them.
Building on that obligation, the draft law provides for a form of near real-time electronic reporting of certain mandatory invoice data to the tax administration. The obligation would fall on both parties to the transaction, the supplier and the customer. The government describes this as a bilateral electronic reporting system.
According to the official announcement, the system aims to:
- Improve compliance among taxable persons, by digitalising the data flow and enabling the transmission of more reliable data
- Speed up the flow of information to the administration, making existing control techniques such as risk analysis more effective and allowing faster action against specific fraud patterns
As a direct consequence, the obligation to file the annual list of taxable clients could be removed for taxpayers subject to the new electronic reporting obligation.
When Is Implementation Expected?
The 18 July announcement does not state an entry into force date. Based on previous statements from the Belgian government, 2028 is expected, though this is not yet legally fixed.
The draft has been sent for opinion to the Data Protection Authority and the Council of State. The exact scope, technical requirements, and any transitional measures may still be refined during the consultation and legislative process.
Read our guide to e-invoicing in Belgium to learn more about the topic
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