After E-invoicing comes E-reporting: Belgium takes the next step in the digitisation of the VAT landscape
Since 1 January 2026, most Belgian VAT-registered companies are obliged to issue and receive structured electronic invoices for domestic B2B transactions. With this, Belgium took a first important step in the digitisation of the VAT chain. With the planned introduction of E-reporting, the next phase is now being prepared.
On 18 July 2026, on the proposal of Minister of Finance Jan Jambon, the Council of Ministers approved a preliminary draft law that provides for mandatory electronic reporting of certain invoice data to the VAT authorities. At the same time, the annual customer list would be abolished for taxpayers subject to this new obligation. The introduction of the system is currently scheduled for 1 January 2028, although that date has yet to be definitively confirmed.
From E-invoicing to E-reporting
In structured electronic invoicing, invoices are exchanged in a standardised format directly between the supplier’s or service provider’s software and the customer’s, usually via the Peppol network. A PDF invoice sent by e-mail does not meet the conditions of a structured electronic invoice.
The current obligation on E-invoicing is limited to the structured electronic exchange of invoices between companies. However, with E-reporting, the government wants to go a step further. In the future, certain mandatory invoice data must also be reported to the VAT authorities in “near real time”. In addition, both the supplier or service provider and the customer will be obliged to provide data.
Reporting will be largely automatic on the basis of the data already present in the structured electronic invoice. The introduction of E-invoicing has thus laid the technical and operational foundation for this next step in the digitalisation of the VAT landscape.
More efficient VAT controls and administrative simplification
With this reform, the VAT administration aims to strengthen the VAT compliance of companies by further digitizing and automating data flows. This will give the administration faster access to more detailed and reliable information. This should allow for more targeted risk analyses, more efficient VAT controls and faster detection of specific forms of VAT fraud.
Moreover, because both supplier and buyer report the same transactions, differences between sales and purchase data can be identified more quickly.
At the same time, the reform also provides for administrative simplification. For VAT payers who fall under the electronic reporting obligation, the annual customer list will in principle disappear, as the VAT administration will already have a large part of this information through real-time reporting.
What does the future hold?
Although the draft law is still subject to advice from the Data Protection Authority and the Council of State and further implementing measures still need to be worked out, the desired effect of the reform is already clear.
The introduction of E-reporting will place higher demands on the quality of invoicing and compliance processes. Correct master data, correct VAT codes, consistent processing between invoicing, accounting and VAT returns and a clear follow-up of corrections are crucial in this regard. Errors or inconsistencies will be visible to the VAT authorities much faster.
Companies would therefore do well to prepare in good time.
Van Havermaet is closely following further legislative and technical developments. Do you want to map out the possible impact on your company in good time? Our VAT specialists will be happy to guide you further.