Belgium: What the new 2028 e-reporting mandate means

Belgium is taking another major step in its digital tax transformation. After introducing mandatory domestic B2B e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. from 1st January 2026, the Belgian government has now formalised plans for near real-time VAT e-reporting, scheduled to begin on 1st January 2028.

The proposal, approved by the Council of Ministers on 18th July 2026, positions Belgium as one of Europe’s frontrunners in digital VAT compliance and aligns closely with the EU’s VAT in the Digital Age (ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy.) roadmap.

Continuous transaction reporting

Belgium’s digital compliance journey is evolving in two distinct phases:

• January 2026: Mandatory structured e-invoicing for domestic B2B transactions between Belgian-established businesses.
• January 2028: Mandatory near real-time electronic reporting of invoice data to the Belgian tax administration.

While e-invoicing digitises the exchange of invoices between trading partners, the next phase introduces an additional obligation, sending key invoice data to the tax authority shortly after invoices are issued and received.

What makes Belgium’s model different?

Unlike many Continuous Transaction Control (CTC) systems where only suppliers report invoice data, Belgium is proposing a dual-sided reporting model.

Both:

• Suppliers will report issued invoices.
• Customers will report received invoices.

This allows the Belgian tax administration to automatically reconcile both sides of a transaction, significantly improving VAT verification and fraud detection. The proposal also eliminates the need for the annual customer listing for businesses covered by the new reporting regime.

A Peppol-based five corner model

Belgium continues to build its digital tax infrastructure around Peppol.

Today’s domestic e-invoicing operates through the standard four-corner Peppol network. Beginning in 2028, Belgium intends to introduce a five-corner model, where the tax authority effectively becomes an additional participant receiving structured invoice data in near real time.

The approach is designed to remain compatible with the future EU-wide Digital Reporting Requirements (DRR) under ViDA.

Why this matters for businesses

Many organisations view the 2026 e-invoicing mandate as the finish line. In reality, it is only the foundation.

The 2028 reforms mean businesses will need systems capable of:

• Generating compliant structured e-invoices
• Capturing mandatory VAT data automatically
• Reporting invoice information in near real time
• Reconciling supplier and customer reporting
• Maintaining high-quality master and transactional data

For organisations still relying on manual invoice processes or fragmented ERPEnterprise resource planning (ERP) is a type of software that organisations use to manage main business processes. landscapes, the reporting obligation may prove more challenging than the initial e-invoicing mandate.

How Innovate Tax can help

Our team combines deep indirect tax expertise with extensive experience in tax technology and digital transformation.

Whether you’re beginning your e-invoicing journey, assessing the impact of Belgium’s upcoming e-reporting mandate, or preparing for broader European digital VAT reforms, Innovate Tax can help you navigate the change with confidence.

Get in touch with our team to discuss how we can support your Belgium e-invoicing, e-reporting, and wider indirect tax transformation initiatives.