— Belgium’s law of 6 February 2024 mandates all taxpayers to issue structured electronic invoices (SEIs) starting 1 January 2026, contingent upon authorization from the European Council, which was sought due to initial non-compliance with EU regulations.
— Following the adoption of the ViDA directive on 11 March 2025, Belgium can directly implement SEI obligations in national law without needing prior derogation, simplifying the enforcement process for local transactions.
— The new legislation includes fallback provisions for technical compliance challenges, ensures continued obligations for foreign taxpayers with a Belgian establishment, and provides temporary administrative tolerance to assist taxpayers during the transition to structured electronic invoicing.
Sources
Draft law: Belgium Implements Structured Electronic Invoicing from January 2026 – VATupdate
Tolerance Period of 3 months for E-Invoicing Implementation in Belgium – VATupdate
