On Thursday evening, Feb. 1, 2024, the Chamber adopted the draft law that will provide for an obligation to issue structured electronic invoices for many B2B cases as of 2026. Belgian VAT payers who are not themselves subject to this invoicing obligation will also have to be able to receive such structured electronic invoices from their suppliers.
To introduce this obligation, Belgium still needs the approval of the European Council, as the VAT Directive does not allow for such an obligation. The request for this derogation was delivered to the services of the European Commission last October. It is assumed that Belgium will receive this permission because a number of other member states have already obtained such a derogation.
