Electronic invoicing (e-invoicing) between businesses will be compulsory from 1 January 2026, Finance Minister Vincent Van Peteghem announced in a press release on Friday.
The federal government’s stated ambition is to reduce the “VAT gap”, i.e. the difference between what the State should receive in VAT receipts and what it actually collects.
The obligation already exists for invoices issued to public authorities.
A wide-ranging information campaign aimed at all stakeholders will be conducted during the extensive transition period, the minister’s office added.
If all Belgians paid the VAT due on what they consumed, the State would have €11 billion in additional revenue each year, and its budget deficit would immediately fall below the threshold of 3% of gross domestic product (GDP).
That's according to a report produced by the International Monetary Fund (IMF) at the request of the Belgian government and published in May.
