- Mandatory structured e‑invoicing:
- Belgium refines its legal framework for B2B e‑invoicing, aligns with EU Directive 2014/55/EU, updates syntax references, and introduces limited technical‑impossibility exceptions while maintaining general invoicing obligations.
- Clarification for cross‑border establishments:
E‑invoicing obligations do not apply to supplies in Belgium made exclusively for a foreign establishment of a taxable person (unless the taxable person is also established in Belgium).
- Revised VAT deduction rules for capital goods: The revision period becomes 15 years for immovable capital goods and 25 years for buildings leased with VAT, with updated definitions of capital goods and major renovations under Royal Decree No. 3.
- Modernisation of the VAT chain and special regimes: New rules on substitute VAT declarations, refund withholding, and interest; plus updates to the small enterprise exemption regime and agricultural flat‑rate scheme, including clearer eligibility and notification requirements.
More details: https://www.vatupdate.com/2026/02/10/major-vat-amendments-adopted-e-invoicing-capital-goods-refund-reform/
