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After the e-invoice comes the report
Belgium e-reporting is the second step after the e-invoicing mandate. On 18 July 2026 the Belgian council of ministers approved a draft law under which supplier and customer report the data of every invoice between Belgian businesses to the tax authority almost at once. The yearly customer listing would go. The government aims for 2028.
The draft went to the Data Protection Authority and the Council of State for advice. It is not law yet and has no fixed start date. What is settled: the report is built from the structured e-invoice Belgian businesses already exchange since 1 January 2026.
Today
You issue the invoice
In your accounting tool, shop or own software, with VAT per line.
Today
Peppol to your customer
A certified access point puts the structured invoice on the network.
Today
Your customer books it
As data, no retyping. This is how it works since 1 January 2026.
Planned 2028
Both report to the tax office
Supplier and customer pass on the invoice data almost at once.
Planned 2028
No more customer listing
The yearly list of your Belgian customers disappears.
The steps marked 2028 come from the draft; the rest already works this way since the e-invoicing mandate.
From a yearly list to a report per invoice
Today the Belgian tax authority sees once a year who invoiced whom, through the customer listing. With e-reporting it would see each invoice almost at once, from both sides:
| Topic | Customer listing, today | E-reporting, as planned |
|---|---|---|
| How often | Once a year, before 31 March | Per invoice, in near real time |
| Who reports | The supplier | Supplier and customer, each their side |
| What | Per Belgian customer, last year's total and VAT | The data of every invoice |
| Which customers | Belgian VAT numbers above EUR 250 excluding VAT | Transactions between Belgian VAT-registered businesses |
| How | A file through the Intervat portal | Automatically from the structured UBL invoice |
| Status | In force | Draft law, not yet law |
The supplier's report and the customer's must match. An invoice that is wrong gets noticed sooner, even if the mistake sits with the other party: a wrong VAT rate, a credit note sent only as a PDF, an invoice the customer never booked. What is already at stake since April for businesses that cannot send e-invoices is in Belgium e-invoicing penalties. The wider EU package behind it, with its dates to 2030, is set out in ViDA VAT in the digital age.
Planned is not decided
Until the law is voted and published in the Belgian Official Gazette, the date can move and the content can change. Do not buy a separate reporting tool now. Make sure invoices leave as structured data: every version of the law builds on that.
Part of a wider EU move
Belgium is early, not alone. The EU's VAT in the Digital Age package, Directive (EU) 2025/516, makes digital reporting with an e-invoice the rule for B2B supplies between member states from 1 July 2030, and Belgium has to put that into national law by then. A separate Belgian bill on the digital age, adopted in committee on 23 September 2026 and still waiting for the plenary vote, deals with cross-border sales to consumers from 1 January 2027; it does not touch e-reporting. If you sell to businesses in several EU countries, each national scheme points the same way: invoices that leave a system as structured data on the Peppol network, not as PDFs.
Selling to Belgian businesses from abroad
Without a fixed establishment in Belgium you are exempt from Belgian e-invoicing, and the domestic draft concerns transactions between Belgian businesses. Your Belgian customers will report their purchases, though, and their report has to match an invoice. Clean, consistent and ideally structured invoices make that easy for them, and some will ask you to send over Peppol. Our answer to is Peppol mandatory in Belgium explains where the line sits, and our Peppol check shows whether a Belgian customer is on the network.
A group with a Belgian entity
A Belgian subsidiary or branch is in scope for e-invoicing today and for e-reporting once the law passes. If its invoices come out of a group system abroad, check now whether that system can send Peppol invoices for the Belgian company and receive its purchase invoices. That is the part that usually takes longest. How a company registers through an access point is in Peppol registration, and the plain-English overview of the mandate is in our guide to e-invoicing in Belgium.
A shop or platform with Belgian business buyers
Invoices to consumers fall outside the draft. Orders from Belgian companies do not. A shop that serves them needs invoicing that goes beyond a PDF in the confirmation email, usually an API integration with an access point. If you are planning a new web shop for Belgian business buyers, put it in the brief.
What your invoicing needs by then
An invoice that leaves as a structured file today can be reported tomorrow. The best preparation is the same as for the 2026 mandate: invoice from a system that speaks Peppol directly, with VAT per line, a Belgian structured communication for the payment and consistent numbering. That is how Peppol invoicing software works. Incoming invoices handled as data, with invoice automation, give a report that matches your books. Which packages do it is in which software do you need for Peppol.
Questions foreign suppliers ask about it
Does Belgian e-reporting apply to a company outside Belgium?
The domestic draft covers transactions between Belgian VAT-registered businesses. A foreign company without a fixed establishment in Belgium is already exempt from Belgian e-invoicing. Cross-border reporting comes through the EU's ViDA package by 2030; the dates of every country are in e-invoicing in Europe.
Will it start on 1 January 2028?
That is not settled. 2028 is the timing of the coalition agreement and the draft of 18 July 2026, but the law has not been voted. The date is fixed only when the law is published in the Belgian Official Gazette.
Is e-reporting the same as Peppol?
No. Peppol is the network the invoice travels on to your customer. E-reporting is the report of the invoice data to the tax authority, built from the same structured invoice.
Does my Belgian entity still file a customer listing in March 2027?
Yes. The listing for 2026 is due before 31 March 2027 as every year. It disappears only when the e-reporting law takes effect.
Until the law is passed
- List every place where an invoice is created for a Belgian entity or customer: accounting package, shop, planning tool, spreadsheet. Every place that cannot produce a structured invoice is a problem in 2028.
- Ask your software vendor whether Belgian e-reporting is on the roadmap, and by when.
- Watch the Belgian Official Gazette, not the press: only publication fixes the date. Other changes on the EU calendar are in new EU rules in 2027.