Belgium Regulatory Updates March 2025

Belgium Exempts Foreign VAT Holders from 2026 E-Invoicing Mandate

The Belgian Federal Public Service Finance has officially confirmed that non-established VAT-registered businesses—those without a fixed establishment in Belgium—will not be required to receive structured electronic invoices under the upcoming B2B e-invoicing mandate.

This exemption will apply when the mandate takes effect on January 1, 2026, though it may be revisited in light of the new reporting obligations expected in 2028.