Lode Agache

Antwerp

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E-Invoicing in Belgium: formal VAT requirements effective 2026

VAT

Starting 1 January 2026, all Belgian VAT-registered businesses must issue structured electronic invoices for B2B transactions. This article outlines the formal requirements for invoices, including mandatory content, language, and currency rules. It also explains the legal consequences of non-compliance, such as VAT deduction refusal and penalties, and highlights the importance of invoice accuracy and supporting documentation.

Lode Agache
| 10 min read | 23 Jul 2025

VAT and international freight transport services

VAT

In a B2B context services are considered to take place where the recipient of the services is established. However, for certain transport services the place of supply is determined based on the 'actual usage' of the services. This deviating place of supply rule (i.e. the 'use & enjoyment' rule) was amended with effect as of 23 November 2017.

Lode Agache
| 02 Apr 2018

Optional VAT charge on lease of immovable goods

VAT

With effect of 1 October 2018 an optional VAT system would be foreseen for the immovable lease of (parts of a) buildings, which are “erected” or “sustainably renewed” and used for business purposes (B2B context) under certain conditions.

Lode Agache
| 27 Mar 2018
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Lode Agache

Partner Tax & Legal

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