Welcome to the Field

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.

Rising inflation has unexpectedly affected many Belgian companies, causing some to lose their ‘small company’ status under the Companies and Associations Code (CAC). In response, the European Commission updated the criteria in 2023, with new thresholds for turnover and balance sheet totals effective from 2024. These changes aim to alleviate the administrative burden on companies and ensure compliance with financial regulations.

‘From 2025, there will be significant changes to Belgian VAT regulations. Read more about the new filing deadlines, penalties for late filing and payment, automatic direct debit of VAT payments, and monthly refund of VAT credits'