Belgium Gazettes Law Introducing Mandatory Electronic Invoicing

The Belgian Official Gazette Feb. 20 published Law No. 2024001635, introducing mandatory electronic invoicing. The law includes measures: 1) mandating e-invoicing for business-to-business (B2B) transactions, effective Jan. 1, 2026; 2) clarifying that the e-invoicing requirement won’t apply to business-to-government (B2G) or business-to-consumer (B2C) transactions; 3) applying the requirement to all taxpayers registered for VAT, except for those benefiting from the flat-rate regime, taxpayers exclusively engaged in VAT-exempt transactions, and bankrupt taxpayers; 4) specifying that e-invoices must be sent or received via the Pan-European public procurement online (PEPPOL) network; 5) excluding from the requirement foreign taxpayers registered for VAT in Belgium, ...