Domestic B2B between Belgian VAT-registered taxable persons, including Belgian fixed establishments of foreign entities and members of Belgian VAT groups. Out of scope for ISSUING: entities that are only VAT-registered in Belgium without an establishment, taxpayers performing solely VAT-exempt (Art. 44) activities, taxpayers in bankruptcy, and (until 2028) the flat-rate scheme. B2C is out of scope, but a supplier still has to be able to RECEIVE e-invoices from its business suppliers. Intra-community supplies and services taxed elsewhere in the EU are excluded.
The exclusions are the burn risk: a foreign group that is only VAT-registered in Belgium (no fixed establishment) is NOT obliged to issue Belgian e-invoices, and plenty of vendors told such clients otherwise. Conversely, a Belgian fixed establishment of a foreign entity IS in scope. Second, the tolerance period was conditional, not blanket — FPS Finance said it only protects taxpayers who can evidence reasonable and timely efforts, and it is over regardless. Third, do not treat 2026 as the finish line: the 2028 e-reporting layer converts Belgium from 4-corner exchange into a 5-corner CTC regime and retires the annual client listing.
4 of 7 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
