4 September 2026 • 2 minute read
Belgium takes next step in VAT digitalisation with near real-time e-reporting proposal
Following the implementation of mandatory structured B2B e-invoicing as of 1 January 2026, the Belgian government has taken a further step towards the digitalisation of VAT compliance. Over the summer, the Council of Ministers reached agreement on a preliminary draft law introducing a near real-time reporting of certain invoice data. The planned regime will require both suppliers and customers to electronically transfer specific invoice data to the tax authorities on a near real-time basis, marking a significant shift from the current ex postaudit approach, under which invoice data typically only becomes available to the tax authorities through audits or specific information requests. The new reporting framework is intended to provide the tax authorities with faster access to transaction-level data, facilitate more sophisticated risk analyses and cross-checks, and enable VAT fraud to be detected at an earlier stage. With the implementation of the near real-time reporting obligation, taxable persons falling within its scope will no longer be required to file an annual customer list. Given its governmental backing, the proposal is expected to be passed. Further details on the scope of the proposed regime, the data elements to be reported and the practical implementation modalities are expected to emerge during the legislative process.
Key takeaway / recommendation
As further details become available, businesses should assess whether their ERP systems, invoicing processes and existing e-invoicing arrangements are capable of supporting the additional near real-time reporting obligations. Given that the new regime will provide the tax authorities with faster access to invoice data, businesses should also ensure that the information reported is accurate and consistent. Discrepancies between invoice data, VAT returns and other reported information are likely to become more readily identifiable, making it important to review data quality, reporting processes and filing positions at an early stage.
