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Belgian launches tax reforms with focus on B2B e-invoicing

Tuesday 28th March, 2023

The Belgian Ministry of Finance has formally launched tax reforms that address many tax concerns and put a focus on electronic invoicing in Belgium’s private sector.

The reforms, with the many objectives to address regarding the Belgian economy, make clear that the Ministry of Finance wishes to implement a countrywide obligation for electronic invoicing and reporting invoice data in a phased approach, according to a Compliance update from Pagero.

The following proposed timelines (that may be subject to change) are below:

• July 2024: every taxpayer needs to be able to receive an e-invoice
• July 2024: issuance of e-invoices for large taxpayers
• January 2025: issuance of e-invoices for medium-sized taxpayers
• July 2025: issuance of e-invoices for the rest of the taxpayers.

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