Following the introduction of mandatory B2B e-invoicing, Belgium is preparing for the next phase of its VAT digitalization strategy. As part of this plan, the Belgian Council of Ministers has approved a draft bill, proposed by the Finance Minister, to amend the VAT Law. The legislation aims to support Belgium's transition to a fully digital VAT reporting system by introducing mandatory e-reporting and removing the requirement to file the annual list of taxable purchasers. 

Key Features of the E-reporting System

Under the new system, businesses that are already required to issue structured e-invoices or equivalent documents to other VAT-registered businesses will be required to electronically report key data from their B2B invoices to the Belgian Tax Authorities shortly after the transactions occur. The proposed near real-time e-reporting system is based on a double-sided reporting model, meaning that both the supplier and the customer involved in a B2B transaction will electronically submit key invoice data to the Tax Authorities.

The system is designed to improve the accuracy and reliability of VAT information by digitizing and automating the exchange of transaction data, helping taxable persons comply more easily with their VAT obligations while reducing errors associated with manual reporting. On the other hand, the Tax Authority will have faster, more detailed, and more reliable access to transaction data.

Once the e-reporting system and rules are in place, certain taxable persons will no longer be required to submit the annual VAT customer listing. The approved draft bill is currently undergoing the required consultation process before being submitted to Parliament. The e-reporting rules and requirements are expected to take effect on January 1, 2028.

Conclusion 

The introduction of B2B e-invoicing and, now, e-reporting, represents a shift from periodic VAT reporting obligations toward a continuous transaction-based reporting model. Overall, the system is intended to make VAT audits and enforcement activities more efficient, effective, and data-driven while supporting a more modern digital tax administration.