Belgium Confirms Near Real-Time VAT e-Reporting Reform

On January 31, 2025, Belgium’s federal coalition government released the Federal Coalition Agreement 2025-2029, officially confirming the introduction of near real-time e-Reporting from January 1, 2028. This measure follows the January 1, 2026 mandate for structured B2B e-invoicing via the Peppol framework, reinforcing Belgium’s strategy to enhance VAT compliance and fraud detection.

The near real-time e-Reporting system is designed to provide greater transparency in VAT reporting, improve tax efficiency, and strengthen Belgium’s digital tax infrastructure. By integrating structured B2B e-invoicing with an advanced e-Reporting mechanism, the Belgian government aims to streamline compliance and modernize tax administration. These changes align with the VAT in the Digital Age (ViDA) rules, recently approved by the European Commission, which seek to harmonize e-invoicing and real-time reporting requirements across EU member states.

With the introduction of structured B2B e-invoicing in 2026, businesses must prepare for a fully digital VAT ecosystem, ensuring their invoicing and reporting systems align with the new regulatory framework. The transition towards near real-time reporting marks a significant shift in Belgium’s approach to tax compliance and digitalization.