Belgium Proposes Near Real-Time Dual-Sided VAT Reporting via Peppol from 2028

Belgium is planning a significant overhaul of its VAT reporting landscape, moving towards a near real-time, dual-sided digital reporting system for domestic B2B invoices. A draft law, slated to take effect on January 1, 2028, proposes that both suppliers and buyers will be mandated to electronically report invoice data through the Peppol network within a maximum of five calendar days. This initiative marks a substantial departure from the current annual aggregate reporting, transitioning to a more granular, transaction-level invoice matching system. This new regime is designed to enhance VAT compliance and reduce the VAT gap by providing tax authorities with timely and detailed transaction data. The introduction of near real-time reporting will necessitate substantial changes in businesses' IT systems and processes to ensure efficient data extraction, formatting, and submission via Peppol. This move also signals a broader European trend towards deeper integration of e-invoicing and digital reporting with comprehensive VAT control mechanisms.