From January 1, 2026, B2B e-invoicing will change for non-established VAT-liable businesses in Belgium.
Yesterday, it was formally confirmed that, from 2026, there will be no obligation for non-established VAT taxpayers in Belgium (without a fixed establishment) to be able to receive PEPPOL invoices. Specifically, this applies to foreign VAT taxpayers who have a Belgian:
- Direct VAT registration
- VAT registration with a fiscal representative
The requirement to send PEPPOL invoices was already not applicable to non-established VAT taxpayers in Belgium.
This represents a welcome simplification. However, we remain curious to see whether this will change when digital reporting (real-time reporting) is introduced.
