Belgium Approves Pre-Draft Law for Mandatory B2B E-Reporting

Belgium Moves Toward B2B E-Reporting

According to The Invoicing Hub, the Belgian government has approved a pre-draft law relating to mandatory B2B e-reporting. The announcement indicates the measure is planned for 2028 and shares key information about the process.

Background

Belgium is already advancing its transition to mandatory B2B e-invoicing. E-reporting is seen as a complementary step, involving the structured transmission of invoice or transaction data to the tax administration. These preparations reflect a broader trend aligned with the European Union's digital reporting and e-invoicing objectives (such as the VAT in the Digital Age framework).

Who is affected

Once in force, the rules may require taxpayers carrying out B2B transactions in Belgium to report transaction data to the administration. This concerns both local businesses and international companies with a tax presence in Belgium. ERP, invoicing and accounting systems may need to be adapted to meet the new data requirements.

What to do

As a pre-draft law is not the final text, technical details and the precise timeline will be clarified through official publication. At this stage, businesses would be prudent to review their B2B scope in Belgium, plan e-invoicing and e-reporting requirements together, and closely follow the release of official texts.

Source: The Invoicing Hub — https://www.theinvoicinghub.com/belgiums-e-reporting-pre-draft-law-approved/