Belgium mandates near real-time VAT reporting from 2028, adding tax authority to Peppol network
Belgium will require businesses to report invoice data to tax authorities in near real time from 1 January 2028, using a five-corner Peppol model where both suppliers and customers report transactions for automatic reconciliation.
Belgium has formalised plans for mandatory near real-time VAT e-reporting starting 1 January 2028, building on its domestic e-invoicing mandate that begins 1 January 2026. The new system will use a five-corner Peppol model where the tax authority receives structured invoice data from both suppliers and customers, enabling automatic reconciliation and improved fraud detection.
Belgium will require businesses to report invoice data to tax authorities in near real time from 1 January 2028. The Belgian Council of Ministers approved the proposal on 18 July 2026, positioning the country as a frontrunner in digital VAT compliance and aligning with the EU’s VAT in the Digital Age (ViDA) roadmap.
The mandate builds on Belgium’s existing e-invoicing requirement, which takes effect on 1 January 2026 for domestic B2B transactions. While e-invoicing digitises the exchange of invoices between trading partners, the 2028 phase introduces a new obligation: sending key invoice data to the tax authority shortly after invoices are issued and received.
Dual-sided reporting sets Belgium apart
Belgium’s approach differs from many Continuous Transaction Control (CTC) systems. Instead of requiring only suppliers to report, Belgium proposes a dual-sided model:
- Suppliers will report issued invoices
- Customers will report received invoices
This allows the Belgian tax administration to automatically reconcile both sides of a transaction, significantly improving VAT verification and fraud detection. The proposal also eliminates the need for annual customer listings for businesses covered by the new reporting regime.
Five-corner Peppol network
Belgium continues to build its digital tax infrastructure around Peppol. The current domestic e-invoicing system operates through the standard four-corner Peppol network. From 2028, Belgium intends to introduce a five-corner model, where the tax authority becomes an additional participant receiving structured invoice data in near real time. The approach is designed to remain compatible with the future EU-wide Digital Reporting Requirements (DRR) under ViDA.
What businesses must prepare for
Many organisations view the 2026 e-invoicing mandate as the end point. In reality, it is only the foundation. The 2028 reforms require systems capable of:
- Generating compliant structured e-invoices
- Capturing mandatory VAT data automatically
- Reporting invoice information in near real time
- Reconciling supplier and customer reporting
- Maintaining high-quality master and transactional data
Organisations still relying on manual invoice processes or fragmented ERP landscapes may find the reporting obligation more challenging than the initial e-invoicing mandate.