Belgium Ends the E-Invoicing Grace Period

Obligation Scope 

Since January 1, 2026, all Belgian VAT-registered businesses are required to exchange structured electronic invoices. This includes businesses operating under the small business VAT exemption scheme, which are in principle equally subject to this obligation. 

The Belgian tax authorities clarify that a business which only invoices private individuals, but purchases goods or services from a Belgian supplier, is still requir…