Belgium to introduce dual near real time e-reporting from 2028

On July 18, the Council of Ministers approved a pre-draft law introducing dual e-reporting from 2028. The reform builds on the e-invoicing obligation for domestic B2B transactions already in force since January 1, 2026, adding a requirement for mandatory invoice data to be transmitted to tax administration in near real time.

This reporting duty is designed as a dual obligation, with the supplier reporting the sale side and the customer the purchase side of the transaction. The government …