Coming next: near-real-time e-reporting from January 2028

Belgium's second phase starts January 2028: invoice data will be reported to the tax authority in near real time via the Peppol 5-corner model. Intra-EU B2B transactions join in January 2030. If you set up Peppol properly now, this upgrade will be largely handled by your software provider. UPDATE (19 Aug 2026): on 11 August 2026 Belgium approved a preliminary draft law for this second phase, confirming the 1 January 2028 start. Three details worth knowing: it adds to rather than replaces the e-invoicing you already do; both the seller AND the buyer report the transaction, so the tax office can reconcile automatically; and in exchange the Annual Sales Listing (listing clients) is abolished. The draft is still under review before final adoption, so treat the detail as likely rather than final. UPDATE (18 July 2026): Belgium's Council of Ministers approved a preliminary draft law writing this into the VAT Code — and it comes with good news. Businesses subject to the new e-reporting obligation would no longer have to file the annual client listing, the yearly list of Belgian VAT customers. The reporting is designed to be bilateral: both the supplier and the customer report the invoice data. This is still a draft. It has gone to the Data Protection Authority and the Council of State for opinions, and then needs a second reading by the Council of Ministers and adoption by the Chamber of Representatives before it becomes law. Entry into force is still envisaged for 1 January 2028, with the exact data to report to be set out in the final law and a royal decree. UPDATE (13 September 2026): two administrative points on the 2028 phase. After parliamentary debate and the final vote, publication in the Belgian Official Gazette is expected by late autumn 2026, with an implementing Royal Decree in early 2027 setting out the exact data to report and the exceptions. That Royal Decree is the document to watch, because the draft law deliberately leaves the technical dataset to it. Separately, the role of Belgian Peppol Authority moves from FPS BOSA to FPS Finance as of 2027. Nothing changes for a business already registered on Peppol, it matters only because guidance and support pages will move with it.

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