Overview of the Draft Bill on Miscellaneous VAT Provisions (DOC 56 1205/001)
1. Introduction
On December 3, 2025, the Belgian government submitted a new draft bill to the Chamber of Representatives. While the general obligation for B2B electronic invoicing was already established by the Law of February 6, 2024, this new legislation introduces critical “fine-tuning” measures. These recent changes are designed to provide legal certainty and operational clarity before the mandate takes full effect on January 1, 2026.
2. Key Changes to the E-Invoicing Obligation
2.1. Definitive Confirmation of the Start Date
The most immediate impact of this bill is the removal of legal uncertainty regarding the deadline.
Removal of Conditions: Previously, the entry into force on January 1, 2026, was conditional upon Belgium receiving a specific derogation from the European Council.
Impact of ViDA: With the adoption of the European ViDA (VAT in the Digital Age) directive in March 2025, Member States are now automatically authorized to mandate e-invoicing. Consequently, the Belgian government has deleted the conditional clause from the law, confirming irrevocably that the mandate will proceed on January 1, 2026.
2.2. Refinement of Scope: “Established” vs. “Identified”
A significant adjustment has been made regarding who falls under this obligation. The initial text could have been interpreted to include foreign companies merely identified for VAT in Belgium. The new draft clarifies the scope to avoid extraterritorial overreach.
Exclusion of Non-Established Entities: The obligation to issue structured electronic invoices now explicitly applies only to taxable persons established in Belgium.
Practical Implication: If your customer has a Belgian VAT number (starts with BE) but no fixed establishment in Belgium, you are not required to issue a structured e-invoice (Peppol) to them.
Due Diligence: Suppliers can no longer rely solely on the presence of a “BE” VAT number to determine if e-invoicing applies; they must verify if the counterparty is actually established in Belgium.
2.3. Introduction of a “Fallback” Mechanism
To protect suppliers from technical deadlocks, the bill introduces a safety net for situations where the client is technically unable to receive the invoice.
The Problem: A supplier might be ready to send an e-invoice, but the client’s access point or software might be down or non-existent, technically blocking the transmission.
The Solution: In such cases, the supplier is not liable. The new law allows the supplier to revert to issuing a standard invoice (e.g., PDF or paper) to ensure the transaction is billed on time.
Recipient Liability: This fallback does not absolve the client. The recipient remains legally obligated to be able to receive e-invoices and may face administrative sanctions for their technical failure.
2.4. Technical Standardization
The bill updates the legal references to technical standards to ensure perfect alignment with the final version of the ViDA directive.
European Alignment: The text now refers directly to the “European standard on electronic invoicing and the list of its syntaxes” under Directive 2014/55/EU.
Interoperability: This ensures that the Belgian system remains compatible with the broader European Peppol network and future EU-wide digital reporting requirements.
3. Other VAT Amendments
In addition to the e-invoicing updates, the bill aligns the VAT revision period for major real estate renovations (15 or 25 years) with that of new buildings following recent EU case law , and simplifies administrative procedures by allowing substitution tax declarations to be sent via ordinary rather than registered mail.
