- Does the information on the invoice also have to be sent to the administration (known as e-reporting or “near real-time reporting”)?
- Why is Belgium introducing such an obligation?
- Does the measure also apply to intra-community (IC) transactions?
In the first phase, which will come into force on 1 January 2026, no information from the electronic invoice will yet be sent to the administration. This measure is included in the federal coalition agreement (timing: 2028) but has yet to be transposed into Belgian law.
This obligation can be automated on the basis of the structured electronic invoice, which will reduce the administrative burden for businesses. Near real-time electronic transactional reporting will replace the annual customer listing.
2. Why is Belgium introducing such an obligation?
The introduction of electronic invoicing and the associated form of electronic reporting is a measure that has been introduced, is being introduced, is being developed or is being considered in a large number of countries within and outside the European Union.
With the approval of the ViDA (VAT in the Digital Age) package, Europe has also decided to apply this to all intra-Community transactions from 2030.
This approach is part of a global trend in which new technologies are being used to optimum effect to facilitate business processes while at the same time strengthening control over compliance with tax regulations. Electronic reporting based on electronic invoicing makes it possible to obtain more detailed and reliable information on taxable transactions between taxpayers more quickly. The combination of electronic invoicing (e-invoicing) and electronic reporting (e-reporting) allows us, on the one hand, to stimulate the digitisation of the economy and, on the other, to reduce part of the VAT gap (i.e. the difference between what the administration should receive and what it has actually received).
3. Does the measure also apply to intra-community (IC) transactions?
The measure included in the federal coalition agreement concerns transactions between two Belgian companies subject to VAT. For IC transactions, the ViDA package agreement provides for similar reporting. Belgium will implement this reporting in national legislation by 1 July 2030 at the latest. We will communicate further on this subject as soon as more information becomes available.