The Belgian tax authorities recently provided an important update on their website: non-established VAT-registered businesses without a fixed establishment in Belgium will not fall under the upcoming e-invoicing obligation. This exemption covers both the issuance and receipt of structured electronic invoices.
Clarity for cross‑border businesses
This clarification is good news for foreign companies that trade in Belgium but operate from outside its borders. They won’t need to immediately comply with the structured e-invoicing requirements set to take effect from January 2026. This gives them more time to plan and assess how future developments may affect them.
If you’re still preparing for the core mandate, our earlier post breaks down what Belgian businesses need to do to get ready: getting ready for the Belgian B2B mandate.
But the landscape may shift in 2028
While the current position is clear, it may not last. The Belgian government is also planning a broader shift toward real-time VAT reporting, scheduled for 2028. This move could change the rules again, potentially pulling non-established VAT-registered businesses into scope as part of a wider e-reporting obligation.
To understand what this could mean, check out our summary of the upcoming plans: Belgium plans real-time VAT reporting by 2028.
So now what?
For now, if you’re a non-established VAT-registered business in Belgium, there’s no immediate action required for e-invoicing. However, it’s still smart to monitor developments closely and evaluate your VAT registration structure. That way, you won’t be caught off guard when new obligations come into play.
