belgium

Belgium Exempts Foreign VAT Businesses
from E-Invoicing Rule

The Belgian Federal Public Service Finance has officially confirmed that non-established VAT-registered businesses those without a fixed establishment in Belgium will not be required to receive structured electronic invoices under the upcoming B2B e-invoicing mandate.

This exemption will apply when the mandate takes effect on 1. Januar 2026, though it may be revisited in light of the new reporting obligations expected in 2028.

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