Introduction of fast digital VAT reporting for businesses from 2028
Official title: Wetsontwerp tot wijziging van het Wetboek van de belasting over de toegevoegde waarde wat de invoering van de verplichting tot elektronische rapportering en de opheffing van de verplichting tot indiening van de jaarlijkse lijst van belastingplichtige afnemers betreft.
Status: Parliament is still discussing this proposal, for example in a committee or while waiting for advice. (parliament: ‘Pending in the Chamber’)
In plain language
- From 1 January 2028, electronic invoice data must be reported digitally to tax authorities in near real time, replacing the annual client listing.
- This mainly applies to VAT-registered businesses and self-employed individuals in Belgium, both when issuing and receiving invoices.
- As an ordinary citizen, you will not notice any difference in daily purchases, but if you run a business or are self-employed, your billing software must automatically submit this data.
Automatically summarised (gemini-3.8-flash). AI can make mistakes: if in doubt, read the official text.
How parliament voted
Parliament has not voted on this proposal yet.