Accountancy

As of 1 January 2026, all invoices between Belgian VAT-liable entities (i.e. B2B invoices) must be issued and sent electronically in a way that allows automatic and electronic processing. This is confirmed by the Royal Decree (RD) of 14 July 2025, which also sets out the technical requirements. Peppol BIS will be the standard format.

From 1 January 2026, e-invoicing will be mandatory for all Belgian VAT-registered businesses in a B2B context. This marks a fundamental change in the way companies create, send and receive invoices. But what does this measure mean exactly?

From 1 January 2026, Belgian VAT-registered businesses will be obliged to use structured electronic invoices in a B2B context. In order to cover the costs involved, the legislature has introduced two supportive tax incentives for self-employed individuals and small companies.

Every year the returns for ‘wealth tax’ have to be submitted before 31st March. This article aims to refresh your memory about this tax and explain a number of points for consideration.

On 1 July 2016, the documentation requirement for transfer pricing was introduced in Belgium. The administrative fines range between 1,250 and 25,000 euros.