Belgium takes next step towards digital ‘real-time’ VAT reporting


The federal Council of Ministers has approved a preliminary draft law introducing an obligation to electronically report certain invoice data to the VAT administration.
This measure builds on the general obligation for structured electronic invoicing between taxable persons established in Belgium, which has been in force since 1 January 2026.
 
The new system provides for so-called “near real-time” reporting, whereby both the supplier and the customer will have to electronically provide certain invoice data to the administration.
With this new obligation, the government aims to achieve higher tax compliance, more reliable data and more efficient fraud prevention.
 
At the same time, this will bring an important simplification for VAT taxpayers. The annual client listing, an annual reporting obligation covering all taxable customers to whom you have supplied services and/or goods in Belgium, will be abolished for taxable persons falling under the new electronic reporting obligation.

 

Do not wait: take a closer look at your VAT processes


Although the preliminary draft still needs to be submitted for advice to the Data Protection Authority and the Council of State, this measure confirms the government’s intention to further digitalise the Belgian VAT administration.

At this stage, many questions regarding the legislative proposal remain unanswered. One thing is certain, however: the VAT administration will gain much faster and more proactive access to invoice data from VAT taxpayers, enabling quicker comparisons with taxpayers’ accounting data. In other words, errors will be detected much faster.
 
Companies would therefore be well advised to evaluate their (e-)invoicing and ERP processes in good time and prepare them for the future reporting requirements.

BDO has developed a so-called VAT scan, through which we perform a fiscal health check in a standardised manner. This results in practical recommendations that help you remain compliant, limit risks and avoid unpleasant surprises.

 

Interested?

Feel free to contact one of our VAT specialists, or email btw-tva@bdo.be: