The draft law has now passed another hurdle of the legislative process and all that remains is a final approval from the Belgian Chamber of Representatives and receive derogation from the European Commission to introduce B2B e-invoicing from 1 January 2026. Belgium applied for derogation back in October last year and is pending a decision.
Most taxpayers registered for VAT in Belgium will be in the scope of the mandate with few exceptions. The following taxpayers are not in the scope of t…