Belgium sweetens the transition: for taxable periods 2024 through 2027, small SMEs and self-employed persons using subscription-based invoicing software can deduct 120% of the related extra costs. The investment allowance for digital investments also rises to 20%. Compliance can literally reduce your tax bill.
What to do
1
Keep invoices for your e-invoicing software subscription separate for your accountant
2
Ask your accountant to apply the 120% deduction in your next return — many miss it
3
If buying hardware/systems for digitalization, check the 20% investment allowance too
Risk if ignored: None — this is money on the table. The deduction window closes after 2027 taxable periods.
✓ Verified against sources on 2026-08-09 · updated when the regulation changes