Belgium is making a major leap in digital tax compliance with the introduction of near real-time e-Reporting, set to become mandatory on January 1, 2028.
Belgium is making a major leap in digital tax compliance with the introduction of near real-time e-Reporting, set to become mandatory on January 1, 2028. This follows the January 1, 2026 mandate for structured B2B e-invoicing via the Peppol framework. The new e-Reporting system aims to enhance VAT compliance, streamline tax processes, and combat fraud effectively.
This means that starting January 2028, Belgium will implement a 5-corner Peppol model for tax compliance ( Belgium’s 2026 e-invoicing mandate will initially follow a Peppol 4-corner model, meaning there will be no direct government reporting at this stage). In addition to mandatory e-invoicing, businesses must transmit near real-time e-reporting of transaction data, replacing the annual customer listing report. This initiative aims to close the VAT Gap, which the EU estimates at €4.8 billion annually, ensuring more accurate tax collection and reducing fraud.
For detailed information, refer to the official Federal Coalition Agreement: Regeerakkoord 2025–2029.
Key Deadlines: Mark Your Calendar!
January 1, 2026 — Mandatory B2B e-invoicing for businesses, utilizing the Peppol framework (Peppol 4-Corner Model).
January 1, 2028 — Mandatory near real-time e-Reporting, requiring businesses to electronically transmit invoice data to tax authorities (Peppol 5-Corner Model).
What Does This Mean for Businesses?
Belgium’s tax modernization aligns with the European Commission’s VAT in the Digital Age (VIDA) initiative, pushing companies to adapt to digitalized tax compliance measures.
Belgium’s 2026 e-invoicing mandate will initially follow a Peppol 4-corner model, meaning there will be no direct government reporting at this stage. Businesses can exchange invoices via e-invoicing service providers or compliant billing software, with flexibility to use other EU-approved platforms by mutual agreement. Unlike France, Belgium has not yet introduced a formal accreditation system for service providers.
However, from January 2028, Belgium will transition to a Peppol 5-corner model, introducing near real-time e-reporting alongside e-invoicing. This will replace the annual customer listing report, streamlining VAT compliance and boosting tax transparency.
The ultimate goal is closing the VAT Gap, which currently costs Belgium €4.8 billion per year, according to EU estimates.
Businesses must start preparing now to ensure compliance with these upcoming digital tax requirements.
Fiscal Responsibilities & VAT Compliance:
✔ Peppol 5-Corner Model Implementation — Businesses must ensure their invoicing systems comply with Peppol’s structured framework by 2026.
✔ Automatic Invoice Data Transmission — From 2028, businesses must electronically send invoice data to tax authorities via Peppol Access Points.
✔ Elimination of Annual VAT Client Listing — The new system will replace the existing customer listing requirement, simplifying VAT reporting.
✔ Stronger VAT Fraud Detection — Enhanced real-time tax data collection will help authorities detect and prevent tax evasion more efficiently.
✔ Industry-Specific Obligations — The fiscal cash register mandate will be extended to the hospitality sector and other high-risk industries.
How to Prepare for Compliance?
🔹 Upgrade ERP & Invoicing Software — Ensure compatibility with Peppol-based e-invoicing and real-time e-Reporting before the deadlines.
🔹 Monitor Regulatory Updates — The Belgian tax authorities will release technical and operational guidelines soon — businesses must stay updated.
🔹 Adopt Automated Tax Solutions — Implementing automated reporting systems will ease compliance and optimize tax data collection.
A New Era of Digital Tax Compliance
Belgium’s move towards real-time e-Reporting marks a revolutionary shift in VAT compliance, reducing administrative burdens and improving tax transparency. Businesses must act now to align their systems with the upcoming 2026 e-invoicing and 2028 e-Reporting mandates to ensure a seamless transition and avoid penalties.
Discover everything you need to know about Belgium’s mandatory e-invoicing system, whether you’re a freelancer or a large enterprise. This webinar is designed to help businesses of all sizes prepare for 2026 and stay compliant with ease.
What’s Covered:
Key compliance requirements and deadlines for Belgium’s e-invoicing
Practical steps for a seamless transition Insights tailored for freelancers, SMEs, and large enterprises
How to leverage technology to simplify e-invoicing
Prepare your business for success and stay ahead in the changing regulatory landscape.
📌 Learn more about how Belgium’s e-invoicing will impact your operations and how to adapt effectively.
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