From 2028 both supplier and customer must report structured invoice data to the Belgian tax authority in near real time via the Peppol 5-corner model, replacing the annual customer listing and preparing for ViDA. Cash-register data will also be reported.
All Belgian VAT taxpayers already subject to B2B e-invoicing.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
Ask your Peppol access point or software vendor whether they will support the reporting leg; keep invoice data complete (VAT numbers, tax codes) so reporting is automatic.
Last verified 7 September 2026. Informational only, not legal advice.
Tolerance period ended 2026-03-31; penalties now enforced
Every Belgian-established VAT taxpayer, including small businesses, plus Belgian permanent establishments of foreign companies.