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31 July 2026

Belgium announces proposed e-reporting requirements beginning in 2028

  • Belgium's Council of Ministers announced (in Dutch/French) on 18 July 2026 that it had approved a preliminary draft law that would introduce mandatory electronic reporting for domestic business-to-business transactions, building on Belgium's structured e-invoicing mandate.
  • This requirement would go into effect on 1 January 2028.
  • Under a continuous transaction reporting model, invoice data would be transmitted to the tax authorities in near real-time through a five-corner PEPPOL-based system.
  • Businesses subject to the new requirements might no longer need to submit the Annual Sales Listing and should monitor forthcoming technical specifications and transition rules.
 

On 18 July 2026, Belgium's Council of Ministers announced (press release available in Dutch/French) that it had approved a preliminary draft law introducing mandatory electronic reporting under which businesses subject to the new reporting requirements might no longer be obligated to file an Annual Sales Listing.

Since 1 January 2026, businesses have generally been required to issue structured electronic invoices for business-to-business (B2B) transactions. (See EY Global Tax Alert, Belgium announces e-invoicing tolerance period and new draft law on B2B e-invoicing mandate, dated 8 December 2025).

Under the not-yet-published draft law, beginning on 1 January 2028, a mandatory e-reporting regime will apply to domestic B2B transactions. This would operate under a continuous transaction reporting (CTR) model, meaning that invoice data would need to be transmitted to the tax authorities in near real-time. The system would be based on a five-corner Pan-European Public Procurement On-Line system (PEPPOL) model, in which the tax authority becomes an active participant in the invoice exchange network. Businesses would be required to issue and transmit invoice data electronically in a structured format that meets PEPPOL standards. The e-reporting obligation would apply to all domestic B2B transactions, complementing the e-invoicing mandate already in place.

The draft law has been sent to the Data Protection Authority and the Council of State for an opinion.

Implications

Businesses should monitor developments as the Belgian tax authorities release more technical specifications and transitional arrangements.

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Contact Information

For additional information concerning this Alert, please contact:

EY Tax Consultants (Belgium), Indirect Tax

Ernst & Young LLP, Belgian Tax Desk, New York

Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor

Document ID: 2026-1652

 

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