Belgium is taking a major step toward real-time VAT compliance by introducing near real-time e-reporting on January 1, 2028.

Timeline

• January 1, 2026 – Mandatory B2B e-invoicing using the Peppol framework.
• January 1, 2028 – Introduction of near real-time e-reporting, requiring businesses to transmit invoice data to tax authorities automatically.

Impact

On 31 January 2025, Belgium's federal coalition government released the Federal Coalition Agreement 2025-2029, confirming the introduction of near real-time reporting from 2028. This follows the January 2026 mandate for structured B2B e-invoicing, reinforcing Belgium’s commitment to enhancing VAT fraud detection and streamlining compliance.

The 2028 e-reporting system will adopt a 5-corner Peppol model, enabling near-live transmission of invoice data to tax authorities. This will replace the annual customer listing and enhance VAT fraud detection.

These changes are in line with the VAT in the Digital Age (VIDA) rules, which the European Commission recently approved.

Businesses should ensure compliance with structured e-invoicing by January 2026, adopting Peppol-based invoicing systems, and upgrade their ERP and invoicing software to support real-time e-reporting before 2028.

In addition, Belgium plans to extend the existing fiscal cash register mandate to the entire hospitality sector and other high-risk industries. Consequently, hospitality businesses should anticipate these requirements by adopting automated reporting solutions.