Belgium has taken another step in its digital tax reporting roadmap. On 18 July 2026, the federal cabinet approved a draft law introducing mandatory near real-time e-reporting for domestic B2B transactions from 2028.
The proposal still has to move through the formal legislative process, but it gives businesses a clearer view of what is coming next. For organisations that have already implemented mandatory e-invoicing, this marks the beginning of the next compliance phase.
Belgium introduced mandatory domestic B2B e-invoicing on 1 January 2026. Since then, the authorities have continued refining the implementation through updated technical guidance and official documentation. Earlier this year, the grace period also ended, which made the transition from preparation to enforcement more concrete.
For background on the current framework, read our article on Belgium’s updated official B2B e-invoicing documentation and our overview of what changed when the Belgian e-invoicing grace period ended.
From e-invoicing to near real-time reporting
The new draft law confirms that Belgium is moving beyond e-invoicing alone. The next step is e-reporting, where invoice data must be transmitted electronically to the tax administration shortly after the transaction takes place.
This is a broader shift in VAT compliance. Instead of relying on periodic reporting and retrospective controls, tax authorities will receive transaction data closer to real time.
For businesses, that means e-invoicing and e-reporting can no longer be treated as separate projects. They are becoming part of one continuous compliance model.
Belgium confirms a dual reporting model
One of the most important elements of the proposal is Belgium’s confirmation that it intends to use a dual reporting model.
Under the draft law, both suppliers and customers will have reporting obligations. Suppliers will need to report outgoing invoice data, while customers will need to report incoming invoice data.
That has direct consequences for both Accounts Receivable and Accounts Payable teams. Compliance will no longer sit on one side of the transaction only. It will depend on the quality, timing and consistency of data across the full invoice flow.
In practice, this means organisations will need stronger alignment between AP, AR, tax, ERP and master data teams.
The annual customer listing will disappear
The draft law also removes one of Belgium’s existing periodic reporting obligations.
At present, businesses must submit an annual customer listing with Belgian VAT-registered customers that had taxable transactions during the previous year. Under the proposed regime, that obligation would be replaced by continuous transaction-level reporting.
This is another sign that Belgium is moving away from annual compliance cycles and towards a more direct, data-driven model.
How this fits into the broader European picture
Belgium’s planned 2028 introduction of e-reporting would place it ahead of the EU Digital Reporting Requirements under ViDA, which are scheduled to apply from 2030.
That means Belgian companies will face a national reporting requirement before the wider European framework fully takes effect. For multinational organisations, this creates an important planning window, but not much room to delay action.
Belgium’s approach also underlines a broader trend across Europe: e-invoicing is no longer the end goal. It is increasingly the foundation for real-time or near real-time reporting obligations.
What businesses should do now
The draft law will now be reviewed by Belgium’s Data Protection Authority and the Council of State before it continues through the legislative process. While some details may still evolve, the direction is clear.
Businesses should now assess whether their current invoicing and reporting setup can support the next phase. That includes invoice data quality, ERP integration, reporting controls, and the ability to exchange structured documents reliably.
Organisations that already exchange structured invoices through Peppol are starting from a stronger position. If you want a practical overview of how the network fits into the Belgian landscape, read our Peppol page.
Still, Peppol alone will not be enough. Many businesses will need to review internal approval flows, validation steps, exception handling and reporting ownership across AP and AR.
The earlier these questions are addressed, the easier it will be to move from current e-invoicing compliance to future e-reporting readiness.
Belgium’s next step is already visible
Belgium has already made the move to mandatory B2B e-invoicing. With the draft law for e-reporting now approved, the next phase is coming into focus.
For finance teams, this is the right moment to move from implementation to preparation for the wider reporting model that will follow in 2028.
Businesses that act early will be better placed to reduce risk, avoid rushed changes and build a more stable compliance process for the years ahead.
To stay up to date on European developments, see our overview of e-invoicing mandates across Europe.
