Belgium has introduced mandatory electronic invoicing for domestic B2B transactions as from 1 January 2026, as part of the wider digitalisation of VAT systems across the EU. Recent legislative clarification confirms the scope of this obligation for foreign businesses.
Who Is Subject to Belgian E-Invoicing?
The Belgian Finance Commission has confirmed, via a draft law, that the obligation to issue and receive electronic invoices does not apply to companies not established in Belgium, even if they are registered for Belgian VAT purposes.
It should be recalled that the Belgian e-invoicing obligation applies exclusively to B2B transactions between businesses established in Belgium. Non-established taxable persons are therefore expressly excluded from this requirement.
Reminder:
This clarification follows earlier announcements on Belgium’s electronic invoicing framework. For additional background, we invite you to revisit our previous article on Belgian electronic invoicing published on the RM Boulanger website.
RM Boulanger supports foreign companies in understanding and managing the impact of Belgian electronic invoicing requirements. Our teams help you assess your scope of application, secure VAT compliance in Belgium, and anticipate regulatory changes, while maintaining control over operational constraints and compliance risks.
