VAT registration or trading alone, without a fixed establishment, keeps you outside Belgium's mandate: you have neither an issuing nor a receiving obligation. The 2028 e-reporting draft attaches to businesses subject to e-invoicing, so you are likely outside that too. Confirm your establishment status.

With no establishment and no registration or trade in Belgium, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Belgium.

As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since 1 January 2026). Set up your platform/format and test before you rely on it.

Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices, unless you make only exempt supplies without a right of deduction. The mandate is already in force (since 1 January 2026). Confirm your receiving capability first.