Belgium Clarifies New B2B e-Invoicing Requirements from 2026

Belgium has published the Decree of 8 July 2025 in the Official Gazette, which clarifies the requirement to issue structured electronic invoices (e-invoices) for B2B transactions between VAT-registered taxpayers from 2026 as per the Act of 6 February 2024 on amendments to the Value Added Tax Code and the Income Tax Code. One of the key clarifications is that the requirement applies to all B2B transactions where the place of supply is in Belgium, including intra-group transactions between mem…